bluuebunny/crossref_metadata_2025 huggingface dataset:
Leveraging the Characteristics of Location-Based Communication in Online Marketing
Authors: Abashidze Irakli
Published: November 2022

Contemporary online marketing communications are increasingly integrated with modern technologies and innovative solutions. Locationbased technologies are one of the approaches that help a business target customers precisely based on their geographic location. Eventually, a number of benefits can be obtained by integrating location-based technologies into marketing strategies. However, it requires a high level of professionalism and may be followed by various complications and risks. Nevertheless, location-oriented marketing can be regarded as one of the most efficient approaches in today’s marketing communications. Therefore, it is necessary to research it theoretically, study practical cases and make relevant conclusions. It will allow businesses to improve their decisions concerning various marketing activities: audience segmentation, precise targeting, collecting and processing analytical data, and planning large-scale marketing campaigns. In this process, customer data privacy is one of the most important issues, which is a separate, complex object of research. Therefore, this paper focuses on reviewing characteristics, opportunities, consumer behavior traits, and benefits of location-based communication in the marketing context. The final parts of the paper provide an overall analysis of the issue and a list of recommendations as a conclusion.
Special Needs Education from Classroom to Online- Lessons from the COVID-19 Pandemic
Authors: Kordzadze Maka
Published: November 2022

Millions of pupils worldwide have spent more than a year out of the classroom due to the Covid-19 pandemic. Educational systems in almost all countries found a solution for maintaining the continuity of the educational process in the transition to online learning. The spontaneous transformation from classroom to online has become an unprecedented challenge for schools. Students with special educational needs (SEN), their parents, and teachers found themselves in a most challenging situation; however, the learning experience gained in responding to these challenges also presented new opportunities.
Ulos Sustainability Towards Green Brands to Improve Marketing Performance Based on a Co-Creation Solution
Authors: Simanjuntak Mariana , Manalu Santi Agustina
Published: November 2022

The purpose of this research is to produce ulos revitalization and create added value for the green sustainability of ulos production, oriented branding and its marketing so as to increase the life force of weavers and micro-entrepreneurs. Respondents are weavers and training entrepreneurs of ulos, retailers with a total of 316 people engaged in the production and service of Ulos production. Data collection was conducted by survey methods and questionnaires with statements used on a scale of 1-10. Data processing results with SEM AMOS show that green sustainability of Ulos oriented branding (GSB) proved unable to mediate between Product Innovation (PDI), Process Innovation (PCI) and Marketing Performance (MPF). In other words, green sustainability does not directly prove an improvement in marketing performance. GSG shows that it is able to improve Order Management (OMG). The process emphasizes on the relevance of green sustainability, it can be seen that PDI and PCI are proven to improve GSB. Sustainability of green branding can only be achieved when there is product and process innovation. SDL demonstrates the need for the development of new service innovations by investigating the prerequisites and general principles for developing sustainability. Dominant logic treats services as a category of market offerings to be developed and managed like ulos products. The concept of service design has been developed referring to a subset of "green" processes associated with rendering activities to define a concept, structure, or service infrastructure. This research invites ulos observers to understand the values of Ulos authenticity and its culture in sustainable entrepreneurship, inviting weavers and entrepreneurs to have prosocial motives that influence their interest in sustainable ulos entrepreneurship and the role of academia in promoting sustainable entrepreneurial practices.
Pelatihan Mendeteksi FRAUD Pada Koperasi di Kabupaten Kudus
Authors: Soegiarto Dwi , Mulyani Ulva Rizky
Published: November 2022

Cooperative management requires an understanding of fraud in cooperatives. Understanding the potential for fraud is very important to be implemented in cooperatives. However, many cooperatives do not understand the fraud. The purpose of this service is to provide training for cooperative managers on the importance of identifying potential fraud, provide training for cooperative managers on how to prevent fraud that can be carried out by cooperative managers. The method used is a participatory method by conducting training for cooperative managers in Kudus Regency. The results obtained by the training participants were serious in accepting the material presented by the presenters and enthusiastic in participating in the training. This can be seen by the number of questions, responses received by the presenters and the discussions that occurred during the presentation of the material.
Pemanfaatan Pekarangan Untuk Budidaya Tanaman Obat Keluarga di Kelurahan Pati Kidul Kabupaten Pati Jawa Tengah
Authors: Ariyanto Shodiq Eko , Arini Nindya , Alpandari Heny
Published: November 2022

During a pandemic like today, it takes a lot of effort so that the body can avoid the virus. One of the efforts made by the community is consuming processed medicinal plants. The results of the study stated that as many as 48% of people felt it was very relevant to consume herbal medicine. Family medicinal plants (TOGA) are one of the ingredients for making herbal medicine and can be cultivated by every resident of Pati Kidul. The purpose of this community service is to convey information about technology for growing medicinal plants in the yard through lectures, discussions, and direct practical demonstrations. Evaluation of the increase in participants' knowledge was carried out by pre and post-test after socialization and cultivation practice were carried out. Skill evaluation is carried out during a demonstration of direct practice of TOGA cultivation in the yard. The results of the activity showed an increase in knowledge and awareness in utilizing the yard for the cultivation of family medicinal plants. Public knowledge has increased public knowledge by about sixty percent. The results of the cultivation of family medicinal plants can be used as education for family members to be consumed as an action to maintain a healthy body.
Bimbingan Teknis dan Pengawasan Pembangunan Gedung Madrasah Hidayatul Atfal Desa Langon Kecamatan Ponggok, Kabupaten Blitar
Authors: Kurniawan Achendry M , Subagyo Udi , Riyanto Sugeng , Khusniah Rif'atul , Purwanto Johanes Asdhi
Published: November 2022

Madrasah Diniyah Hidayatul Atfal building construction began in 2021  until today. However, the construction project has been delayed several times due to some technical issues taking place on the construction site. The first technical issue is that the project was started without any blueprint. As a consequence, the construction workers did not have any reference on how to execute the project. Secondly, it did not have any budget plan either. As a result, there were some building materials left unused. The last is the local community working as construction workers have very limited knowledge on building construction.A civil engineer, particularly an experienced one, is the most suitable solution to overcome those technical issues. Well-experienced civil engineer is able to draw a blueprint, plan budget correctly, identify building materials needed and how much time it takes to complete a construction project. In addition, he can provide assistance for those construction workers during the project. With the help of civil engineer, it is expected that Madrasah Diniyah Hidayatul Atfal construction project can be executed well and is completed in a timely manner.
Energy Conservation Principle from the Perspective of the Energy Structure Theory
Authors: Shahsavari Saeed , Torkaman Pooya
Published: November 2022

In this paper, the energy conservation principle is investigated from the perspective of the energy structure theory. Energy structure theory presents the basic equation as energy structure equation has been developed to study physical processes considering effects of the second law of thermodynamics directly. Energy components are used as basis of the energy structure equation. In this paper, to investigate the energy conservation principle using the energy structure equation, the variation of the energy structure equation is studied in different paths for the same amount energy applying to the system. In fact, a quasi-static path is used as a reference path, and other paths are studied using this reference when the same amount of energy is applied to the system in different conditions. Using this approach, in fact, energy conservation principle is applied to the energy structure equation, and therefore, the resultant relation has the first and second laws of thermodynamics as its basis together that has been developed in one relation. Therefore, the extracted relation will be a bidirectional relation that means all processes must satisfy this relation and vice versa.
Trata de personas con fines de explotación sexual: su conceptualización a partir de una película basada en hechos reales
Authors: Fascioli Caorsi Federico
Published: November 2022

El presente artículo analiza la película denominada Eden, desde la óptica del Derecho Internacional. En particular, se analizará la definición de trata de personas que surge del Protocolo para prevenir, reprimir y sancionar la trata de personas, especialmente mujeres y niños, a la luz de los hechos que surgen de la película. En esta película, se cuenta la cruda historia de Kim Chong, quien afirma que fue secuestrada y obligada a prostituirse por una organización criminal en los Estados Unidas.
Musicoterapia y una perspectiva histórica y sociológica sobre la muerte
Authors: De la Fuente Pablo Sebastián
Published: November 2022

El presente artículo aborda el tema de la muerte en el campo de la musicoterapia, entendiendo este fenómeno no solamente como punto culminante y final de la vida de una persona, sino también como un proceso que sucede desde mucho tiempo antes (siglos anteriores) y que continúa también después de la muerte del paciente que se encuentra en un tratamiento musicoterapéutico. Se toman en cuenta a la propia persona que muere, a sus familiares y también a los actores que intervienen desde las distintas instituciones que inciden en las particularidades y toma de decisiones que dan forma, modifican y direccionan el proceso de morir del enfermo. Para lograr este abordaje se realizará una articulación entre nociones teóricas del historiador y sociólogo francés Philippe Ariès (1914-1984) con casos clínicos musicoterapéuticos de pacientes con enfermedad terminal, con el objetivo de observar de qué manera esta articulación posibilita ampliar y enriquecer el campo disciplinar propio de la musicoterapia. La mirada desde esta perspectiva posibilita comprender cómo fenómenos que se observan en la práctica clínica de la musicoterapia son resultado de procesos históricos y sociales que superan el tiempo de vida de una persona y de la propia disciplina musicoteraputica. Así también como algunas intervenciones y técnicas musicoterapéuticas pueden entenderse y fundamentarse desde una mirada histórica y sociológica que trasciende su propio espacio y tiempo histórico y social.
PROTECTIONISM OR SUSTAINABILITY? QUESTIONING EUROPEAN INTENTION ON PALM OIL BAN USING TIME SERIES DATA
Authors: Jokhu Jean Richard
Published: November 2022

Palm oil is Indonesia’s competitive advantage in the international commodity market. Various derivative products are produced by palm oil. However, the European policy banning palm oil exports has become an obstacle to Indonesia’s palm oil export performance. Environmental issues are the reason for the ban on imports of Indonesian palm oil. However, in this research, we try to extend the view of sustainable issues. This study uses Indonesian palm oil exports and the European rapeseed oil trade to explain this issue. In this study, we try to explain a pure European policy of sustainability or protectionism. Based on the analysis results, it was found that this policy was strongly influenced by exports and production of European rapeseed oil. The effect of rapeseed oil production on palm oil imports proves that this policy has an element of protectionism to protect European rapeseed plants
PRODUCTIVITY OF FOUR RICE VARIETIES AND PEST DISEASES WITH THE APPLICATION OF ENVIRONMENT FRIENDLY AGRICULTURE TECHNOLOGY IN JAKEN, PATI, CENTRAL JAVA
Authors: Santoso Aprian Aji , Kartikawati Rina , Mellyga WP Dolty , Supraptomo Edi , Fikra Mayang
Published: November 2022

Pest and disease attacks are factors that affect the production and productivity of rice plants. The approach of environment friendly agriculture technology is expected to be able to overcome the problems of pests and diseases and increase the production and productivity of rice plants. This study aims to determine the productivity of four rice varieties and the intensity of pest and disease attacks on the application of environment friendly agriculture technology. This research was conducted in Jaken, Pati district, Central Java, from November 2019 – March 2020. This study used a purposive sampling method with a Randomized Group Design (RGD). Rice variety is the single factor in this study. The rice varieties used consisted of Inpari 32, Cigeulis, Inpari 43 and M400. The components of environment friendly agriculture technology used are the use of biochar-compost (biocompost), charcoal-coated urea or biochar, and the use of biopesticides as pest control. Observations were made on growth, productivity and intensity of pest and disease attacks. The results showed that the varieties produced high productivity were Inpari 43 (4.91 t ha-1) and Inpari 32 (5.83 t ha-1). The high pest attack was the yellow rice stem borer (89.47%) on the M400 variety and the brown planthopper (7.69%) on the Cigeulis variety. The intensity of blast disease and bacterial leaf blight were highest at 14.97% and 5.99%, respectively, in the M400 variety.
LYCOPENE CONTENT IN SEVERAL AGES OF TOMATO CALLUS (Lycopersiconesculentum Mill. cv. Rampai)
Authors: Goenawan Yohanes Alvin , Khodjojo Katherine Krisyanti , Hardjo Popy Hartatie , Purwanto Maria Goretti Marianti
Published: November 2022

Tomato (Lycopersiconesculentum Mill. cv. Rampai) is rich in lycopene, a carotenoid group compound with many biological activities, one of which is as an antioxidant. Conventional tomato cultivation is not optimal due to the susceptibility of tomato plants to pests and diseases, even though the need for lycopene continues to increase. Plant tissue culture method can be one solution for lycopene production. Callus tomato cv. Rampai was initiated from cotyledons on MS medium (Murashige& Skoog) with the addition of 1 ppm BA (benzyladenine) and 1.5 ppm IAA (indole-3-acetic acid). Callus aged one week to four weeks were harvested and lycopene was extracted by maceration method using hexane:acetone (9:1) as solvent. The presence of lycopene in callus was confirmed by TLC (thin-layer chromatography) (retention factor value/Rf = 0.56) and UV-Vis spectrophotometry (wavelength that gives maximum absorbance = 472 nm). Lycopene content in tomato callus increased with increasing callus age and was directly proportional to the callus growth index. The highest lycopene level was found in callus aged 4 weeks, which was 0.3094 mg/100 g dry weight callus.
Pemulihan Pembelajaran di Sekolah Melalui Kurikulum Prototipe
Authors: Bahri Syamsul
Published: November 2022

This study aims to describe a prototype curriculum that has similarities with the national curriculum since it is a simplified version. This type of research is a qualitative analysis with a literature study approach and literature study. Searching for in-depth documentation was carried out to obtain data. The discussion covers literature search, literature evaluation using a number of criteria, literature content review and analysis, also the synthesis of prototype curriculum literature content. The data analysis used a critical and accurate content analysis model consisting of three stages, namely collecting, reviewing documents, triangulating data, and confirming the validity of the data. The results show that the prototype curriculum was carried out through stages based on capacity and target setting by the education unit and it was necessary to analyze and develop the operational curriculum of the education unit with a focus on growing the Pancasila character for students, based on the seven selected themes. Following up on these findings, it is necessary to emphasize the voice of the students. Whatever changes occur, they must provide the maximum benefit to students.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)
Authors: Saputra Abd. Wahid , Suwandi Memen , Suhartono Suhartono
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan capital intensity terhadap tax avoidance, serta pengaruh ukuran perusahaan yang memoderasi leverage dan capital intensity terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di  Bursa Efek Indonesia (BEI) tahun 2017-2019. Penelitian ini adalah jenis penelitian kuantitatif. Dalam penelitian ini menggunakan Agency Theory. Populasi pada penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Penentuan sampel penelitian berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 36. Data penelitian merupakan data sekunder yang diakses melalui www.idx.co.id. Analisis data menggunakan analisis regresi linear berganda untuk mengetahui pengaruh leverage dan  capital intensity terhadap tax avoidance. Analisis regresi logistik dengan uji Selisih Mutlak (Absolute Difference Value) untuk mengetahui pengaruh ukuran perusahaan dalam memoderasi leverage dan capital intensity terhadap tax avoidance. Hasil penelitian menunjukkan bahwa leverage dan capital intensity berpengaruh negatif terhadap tax avoidance. Selain itu hasil penelitian ini juga menunjukkan bahwa ukuran perusahaan menguatkan pengaruh negatif leverage terhadap tax avoidance dan ukuran perusahaan tidak dapat menguatkan pengaruh negatif capital intensity terhadap tax avoidance.
CARBON TAX: ALTERNATIF KEBIJAKAN PENGURANGAN EXTERNAL DISECONOMIES EMISI KARBON
Authors: Aisyah Rezky Nur , Majid Jamaluddin , Suhartono Suhartono
Published: November 2022

The purpose of this research is to determine the embodiment of carbon tax as an alternative policy to reduce external diseconomies of carbon emissions. This research is a qualitative study using comparative analysis (comparing policies) on the countries that applied carbon tax in the continental regions of Europe, America, and Asia, comprising the countries of Finland, Sweden, Norway, Denmark, France, Ireland, England, Mexico, British Columbia, and Japan. Research data obtained with a library study of various literature with major data sources is the state and trends of carbon pricing report by the worldbank. The research shows that carbon tax is a good policy for addressing external diseconomies of carbon emissions by giving a clear price signal, and potentially transforming households and industrial behavior for decision reduction in high-energy use emissions. In addition, the impact of carbon tax application shows sustainable development and the transformation of the green economy which can serve as low-carbon, resource efficiency and social inclusive, which can serve as a public policy that can improve capital allocation and environmental and social issues for future generations.
Pengaruh Pemahaman Perpajakan dan Self Assessment System Terhadap Tax Evasion dengan Iman Islam Sebagai Variabel Moderasi
Authors: Yunus Yusnianti Nabila , Bulutoding Lince , Umar Mustafa
Published: November 2022

Penelitian ini bertujuan untuk menguji pengaruh pemahaman perpajakan dan self assessment system terhadap tax evasion dengan iman islam sebagai variabel moderasi (studi pada wajib pajak yang terdaftar di KPP Pratama Makassar Selatan dan Utara). Penelitian ini merupakan penelitian kuantitatif . Populasi dalam penelitian ini adalah wajib pajak umkm yang terdaftar di KPP Pratama Makassar Selatan dan Utara. Teknik pengambilan sampel menggunakan purposive sampling. Sampel dalam penelitian ini berjumlah 110 wajib pajak umkm. Data yang digunakan  merupakan data primer. Analisis data menggunakan analisis regresi berganda dan Analisis regresi moderating dengan pendekatan nilai selisih mutlak. Hasil penelitian menunjukkan bahwa pemahaman perpajakan dan self assessment system berpengaruh negatif signifikan terhadap tax evasion. Analisis variabel moderasi dengan pendekatan nilai selisih mutlak menunjukkan bahwa iman islam tidak dapat memoderasi pemahaman perpajakan dan self assessment system terhadap tax evasion.
AKUNTANSI ZAKAT: PENGELOLAAN ZAKAT PERUSAHAAN DALAM MENCAPAI MASLAHAH
Authors: Nurhikma Nurhikma , Bulutoding Lince , H. Anwar Puspita
Published: November 2022

This study aims to determine the understanding of zakat and the urgency of zakat in achieving the benefit of the people (Study at PT Chocolicious Indonesia in Makassar City). This research is a qualitative research that is integrated with a phenomenological approach. Data collection methods using interview and documentation techniques. The data collected is then reduced, analyzed, validated, and a final conclusion is made as a result of the study. The results show that the understanding of zakat in PT Chocolicious Indonesia is very well understood, referring to what has been conveyed in the interviews conducted. Basically, zakat which is the obligation of individuals and groups is a must and this is what PT Chocolicious Indonesia holds firmly as an entity based on sharia principles. Regarding the urgency of zakat, PT Chocolicious Indonesia understands zakat as an obligation that must be distributed and managed properly and on target because it is a form of accountability vertically to Allah Almighty and horizontally to fellow humans
KAJIAN PSAK 112 TENTANG AKUNTANSI WAKAF
Authors: Marsawal Sri Hardianti , Kara Muslimin , Bulutoding Lince
Published: November 2022

Abstrak, Tujuan penelitian ini adalah untuk mengetahui bagaimana metode pengelolaan wakaf serta kesesuaian perlakuan akuntansi wakaf di Kementerian Agama Polewali Mandar dengan PSAK 112. Selain itu, penelitian ini juga ingin melihat bagaimana akuntabilitas pengelolaan wakaf di Kementerian Agama Kabupaten Polewali Mandar dalam perspektif sharia enterprise theory. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan studi fenomenologi yang dilakukan dengan teknik wawancara mendalam terhadap narasumber yang telah ditentukan sebelumnya. Data wawancara yang telah dikumpulkan direduksi lalu dianalisis untuk membuat suatu kesimpulan akhir. Demi menjaga kualitas hasil penelitian dilakukan uji keabsahan data dengan menggunakan triangulasi sumber data. Hasil penelitian mengungkapkan bahwa Perlakuan akuntansi wakaf di Kementerian Agama Kabupaten Polewali Mandar masih dilakukan secara sederhana dan merujuk kepada aturan yang diterbikan dari Kementerian Agama pusat. Perlakuan akuntansi wakaf di Kementerian Agama Kabupaten Polewali Mandar secara spesifik belum sesuai dengan PSAK 112 yang disebabkan oleh belum adanya penyesuaian dalam hal standarisasi perlakuan akuntansi yang dilakukan. Selanjutnya, dalam perspektif sharia enterprise theory, pengelolaan wakaf yang dilakukan oleh Kementerian Agama Kabupaten Polewali Mandar telah memenuhi aspek akuntabilitas dan transparansi yang dibuktikan keterbukaan informasi dan model pertanggungjawaban yang dipaparkan dengan sangat lugas.
PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR, SELF EFFICACY DAN PROFESSIONAL ETHICAL SENSITIVY TERHADAP KINERJA AUDITOR DENGAN EMPLOYEE ENGAGEMENT SEBAGAI MODERASI
Authors: Rismawati Rismawati , Bulutoding Lince , Suhartini Eka
Published: November 2022

Penelitian ini menguji pengaruh Organizational Citizenship Behavior, Self Efficacy, dan Professional Ethical Sensitivity terhadap Kinerja Auditor dengan Employee Engangement sebagai Variabel Moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dengan populasi berasal dari auditor yang bekerja pada Inspektorat Kota Makassar. Sampel penelitian sebanyak 30 auditor yang mengembalikan kuisioner dari jumlah 35 kuisioner yang disebar. Analisis data yang digunakan adalah analisis regresi berganda dan pemoderasi digunakan uji MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa berdasarkan uji regresi berganda yang dilakukan membuktikan bahwa Organizational Citizenship Behavior, Self Efficacy, dan Professional Ethical Sensitivity berpengaruh positif dan siginfikan terhadap kinerja auditor. Pada uji regresi moderasi, ditemukan bahwa employee engangement mampu memoderasi pengaruh positif Organizational Citizenship Behavior dan Professional Ethical Sensitivity terhadap Kinerja Auditor, namun tidak mampu memoderasi pengaruh positif self efficacy terhadap Kinerja Auditor.
PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK DENGAN AKHLAK SEBAGAI VARIABEL MODERASI PADA MAHASISWA AKUNTANSI UIN ALAUDDIN MAKASSAR
Authors: Wahidin Andi Noor , Asse Ambo , Bulutoding Lince , Syariati Namla Elfa
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh fraud triangle (tekanan, kesempatan, dan rasionalisasi) terhadap perilaku kecurangan akademik dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Populasi penelitian ini adalah mahasiswa program studi Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Metode pengumpulan data penelitian ini menggunakan metode kuesioner dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 147 mahasiswa. Sampel yakni para mahasiswa jurusan Akuntansi yang telah atau sedang mempelajari mata kuliah auditing sehingga mampu memahami konsep fraud secara lebih baik. Analisis data menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak.Hasil dari penelitian ini menunjukkan bahwa tekanan akademik berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik, tetapi kesempatan dan rasionalisasi tidak berpengaruh signifikan. Sedangkan hasil analisis regresi moderasimenunjukkan bahwa akhlak mampu memoderasi pengaruh tekanan akademik terhadap perilaku kecurangan akademik. Namun tidak mampu memoderasi pengaruh kesempatan dan rasionalisasi terhadap perilaku kecurangan akademik.
TINJAUAN ALOKASI DANA NON-HALAL DALAM PERSPEKTIF SHARIAH ENTERPRISE THEORY
Authors: Putri Nurfadhillah , Syaharuddin Syaharuddin , Suhartono Suhartono
Published: November 2022

Penelitian ini bertujuan untuk mengkaji alokasi Dana Non Halal pada perbankan syariah khususnya pada PT Bank BNI Syariah dengan melihat perspektif teori perusahaan syariah. Penelitian ini merupakan jenis penelitian kualitatif dengan pendekatan interpretif. Hasil penelitian ini mengungkapkan bahwa dana non halal adalah segala sesuatu yang diterima bank syariah yang berasal dari transaksi yang tidak memenuhi syariah, sehingga memperlemah akad. Berdasarkan fatwa MUI Nomor 17 bahwa Dana Non Halal harus dialokasikan kepada sektor-sektor yang bermanfaat yang bermanfaat bagi kemaslahatan rakyat. Dana Non Halal di PT Bank BNI Syariah dialokasikan untuk bidang pendidikan, bidang kesehatan, bidang sosial, bidang ekonomi, dan bidang dakwah.
PENGARUH FAMILY OWNERSHIP, POLITICAL CONNECTION DAN FIRM CHARACTERISTICS TERHADAP EARNINGS MANAGEMENT PRACTICES DENGAN TAX AGGRESSIVENESS SEBAGAI VARIABEL MODERASI
Authors: Ryantama Muh. Fachrul , Majid Jamaluddin , Suhartono Suhartono , Aditiya Roby
Published: November 2022

Penelitian ini bertujuan untuk menguji pengaruh family ownership, political connection, dan firm characteristics terhadap earning management practices dengan tax aggressiveness sebagai variable moderasi.. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Data yang digunakan dalam penelitian merupakan data sekunder dengan mengambil laporan keuangan perusahaan manufaktur periode 2014-2018 dengan metode pengambilan Purposive Sampling dan diperoleh 10 perusahaan. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi moderating dengan pendekatan uji residual.Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa family ownership, political connection, dan firm characteristics berpengaruh positif dan signifikan terhadap earning management practices. Analisis regresi moderating dengan pendekatan uji residual menunjukkan bahwa tax aggressiveness mampu memoderasi family ownership dan firm characteristics terhadap earning management practices. Sedangkan tax aggressiveness tidak mampu memoderasi political connection terhadap earning management practices.
AKUNTABILITAS PENGELOLAAN DANA DESA DALAM PERSPEKTIF AL-MURAQABAH
Authors: Irfan Irfan , Majid Jamaluddin , Umar Mustafa , Aditiya Roby
Published: November 2022

Penelitian ini bertujuan menjelaskan upaya akuntabilitas pengelolaan dana desa berbasis Al-Muraqabah desa Aluppang. Metode penelitian ini kualitatif dengan pendekatan fenomenologi yang ditunjang dengan metode  tasawuf. Sumber utama data penelitian ini diperoleh dari responden melalui teknik wawancara. Uji kualitas data yang digunakan adalah pengujian keapsahan melalui trianggulasi sumber data. Hasil penelitian ini menunjukkan Pengelolaan dana desa di Desa telah dilaksanakan secara akuntabel dan transparan sesuai  tiga elemen penting yaitu perencanaan, pelaksanaan dan akuntabilitas, meliputi konsep Al-Muraqabah dalam pengelolaan dana desa mencerminkan rasa cinta (al- Hubb), harap (ar-Raja’), cemas (al-Khauf) dan rindu (asy-Syauq) dan tentu saja keyakinan yang mendalam akan pertemuan dengan Tuhannya (al-Iman), serta rasa kasih sayang kepada setiap makhluq (asy-Syafaqah) di Desa Aluppang telah dilaksanakan dengan baik.
PENGARUH TAX KNOWLEDGE DAN ATTITUDE RASIONALITY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERATING
Authors: Anwar Mila Karmila , Bulutoding Lince , Anwar Puspita Hardianti
Published: November 2022

This study aims to examine the effect of tax knowledge and attitude rationality on taxpayer compliance with religiosity as a moderating variable at the Bulukumba Tax Service Office (KPP). This research is a quantitative research with a descriptive research approach. This study uses the theory of planned behavior (TPB) and attribution theory. The sample in this study amounted to 100 taxpayers registered at KPP Pratama Bulukumba. Determination of research samples based on purposive sampling method. Research data is primary data collected through direct questionnaire surveys. Data analysis used multiple linear regression analysis to determine the effect of tax knowledge and attitude rationality on taxpayer compliance. Moderating regression analysis with the absolute residual approach test the absolute difference value test. The results showed that tax knowledge and attitude rationality had a positive and significant effect on taxpayer compliance. In addition, the results of this study also show that religiosity moderates the relationship between tax knowledge on taxpayer compliance and religiosity cannot moderate the significant effect of attitude rationality on taxpayer compliance.
COST ACCOUNTING: MEMAKNAI BIAYA BONUS DALAM METAFORA SYUKUR
Authors: Ismail Riska , Muchlis Saiful , Suhartono Suhartono , Syariati Namla Elfa
Published: November 2022

This study aims to determine the method of determining and accounting treatment for e-commerce bonus fees and to find out a review of the gratitude metaphor for the determination and accounting treatment of e-commerce bonus costs. This study is a qualitative study with a phenomenological approach. Sources of data used are primary data obtained through interviews and observation. The data analysis used is triangulation of data sources consisting of data reduction, data presentation, and drawing conclusions. The results of the study found that in determining the bonus cost, there were several methods such as the use of idle products, based on the profits that had been obtained, based on the acquisition price with a minimum purchase, based on taking parties, and based on certain times. As for the accounting treatment, it varies according to the method used, where the dominant among these methods is measuring based on cost, recognizing it as a cost or profit, and presented in the profit and loss component according to its accumulated value. In the review of the gratitude metaphor, the e-commerce business actors studied have fulfilled three existing elements, namely, being sincere in giving bonuses and the like as a form of gratitude with the heart, saying "alhamdulillah" conveying bonus programs and the like to customers as a form of verbal gratitude, and realizing bonuses and the like to customers as a form of gratitude with actions which are the highest level of gratitude itself.
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN KEUANGAN DESA DENGAN SIFAT AMANAH SEBAGAI VARIABEL MODERASI
Authors: Septian Rama Linda , Wawo Andi , Jannah Raodahtul
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa dengan sifat amanah sebagai variabel moderasi (Studi pada desa sekecamatan pallangga kabupaten gowa).  Penelitian ini merupakan penelitian kuantitatif dengan pendekatan penelitian asosiatif. Populasi dalam penelitian ini adalah desa sekecamatan Pallangga kabupaten Gowa. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, adapun sampel dalam penelitian ini adalah perangkat desa sekecamatan Pallangga kabupaten Gowa. Metode pengumpulan data yaitu menggunakan kuesioner yang dibagikan secara langsung. Data yang digunakan dalam penelitian ini merupakan data primer yang di kumpul melalui survey kuesioner. Hasil dari penelitian ini menunjukkan bahwa transparansi dan akuntabilitas berpenngaruh signifikan positif terhadap pengelolaan keuangan desa. Sedangkan sifat amanah tidak dapat memoderasi pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa.
PENGARUH LOVE OF MONEY DAN KEADILAN PAJAK TERHADAP TAX EVASION DENGAN BUDAYA SIRI’ NA PACCE SEBAGAI PEMODERASI
Authors: Haerudin Jumiati , Bulutoding Lince , Jannah Raodahtul
Published: November 2022

This study aims to examine the effect of love of money and tax justice on tax evasion with the siri' na pacce culture as moderating (a case study of individual taxpayers registered at KPP Pratama South Makassar). This type of research is quantitative primary data with a causal associative approach. The population in this study are taxpayers registered at the South Makassar KPP Pratama. With a non-probability purposive sampling technique, the sample was collected by distributing questionnaires to respondents who happened to be met at the time this research was conducted. Research respondents determined by the Slovin formula amounted to 100 people. This study uses multiple linear regression analysis. The research results show that the love of money variable has a significant positive effect on tax evasion, while the tax equity variable has a negative effect on tax evasion. In addition, the siri'na pacce cultural variable can only moderate the influence of the love of money variable on tax evasion, while the effect of the tax justice variable on tax evasion cannot be moderated by the siri' na pacce culture.
REVEALING CREATIVE ACCOUNTING PRACTICES: A PROFESSIONAL ETHICS PERSPECTIVE
Authors: Anwar Puspita Hardianti
Published: November 2022

From the perspective of professional ethics, this study tries to look at the efforts made by auditors or accountants to find innovative accounting procedures. It is descriptive qualitative research that is being employed. This study examines the effectiveness of the auditor's professional code of ethics in identifying dishonest business practices. As the primary method for gathering data for this study, semi-structured interviews were used along with observation, documentation, and triangulation. The corporation constantly encounters different dangers known as business risk when doing its commercial activities. Fraud risk, which is categorized as an integrity risk, is included in this. The disclosure of innovative accounting techniques is governed by the accountant's code of ethics. It will be simpler for auditors to spot fraud if they possess integrity, objectivity, professional competence and accuracy, confidentiality, and professional demeanor. because they are truly aware of their responsibilities. also the dangers that would result from the auditor not disclosing the fraud.

Keywords: Creative Accounting, Professional Ethics
PENGARUH ROLE CONFLICT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI
Authors: Husain Hamdan , Wawo Andi , Anwar Puspita Hardianti
Published: November 2022

This study aims to study the impact of role conflict and role ambiguity on the performance of auditors with emotional intelligence as the moderator (study conducted in public accounting firms in Makassar and Gowa Regency). This research is a quantitative research. The population in this study are auditors working in the Makassar City area and Gowa Regency. The sampling technique uses random sampling. The sample in this study amounts to 56 auditors. The data used is raw data. Data analysis adopts multiple regression analysis and adjusted regression analysis with absolute difference method. The research results show that role conflict and role ambiguity have a significant negative impact on auditor performance. The analysis of the moderating variables by the absolute difference method shows that emotional intelligence cannot adjust the role conflict and role ambiguity in auditor performance.
PENGARUH WHISTLEBLOWING SYSTEM DAN MORAL REASONING DALAM PENGUNGKAPAN FRAUD KEUANGAN DENGAN PEMAHAMAN AMAR MA’RUF NAHI MUNGKAR SEBAGAI VARIABEL MODERASI
Authors: Ruslan Fatahillah , Wawo Andi , Aditiya Roby
Published: November 2022

This research aims to determine the influence of whistleblowing system and moral reasoning on financial fraud disclosure with the understanding of amar ma'ruf nahi mungkar as a moderation variable which is then conducted a study at the Makassar City Inspectorate Office. This research is quantitative research with a descriptive research approach. The population in this study is the Makassar City Inspectorate Office. The sampling technique in this study is porposive sampling, while the sample in this study is the auditor staff with a working period as an auditor of at least one year, knows the ins and outs of the organization of the Makassar City Inspectorate Office, and knows the processes that occur within the Makasar City Inspectorate Office. The method of data collection is by using questionnaires that are shared directly. The data used in this study is primary data collected through questionnaire surveys. The results of this study show that whistleblowing systems cannot affect the disclosure of financial fraud, while moral reasoning can affect the disclosure of financial fraud. Then the understanding of amar ma'ruf nahi mungkar also cannot strengthen the influence of whistleblowing system and moral reasoning on the disclosure of financial fraud.
PERAN AUDIT SYARIAH DALAM PENGAWASAN PRAKTIK SHARIAH COMPLIANCE PADA LEMBAGA KEUANGAN SYARIAH
Authors: Misbah Misbah , Muchlis Mustakim , Aditiya Roby
Published: November 2022

This study aims to find out how the Role of Sharia Audit in Supervision of Shariah Complince at Bank Syariah Indonesia (KCP) Bima City. By focusing on three main topics of discussion, namely the role of the shariah compliance audit, the shariah audit framework, and the concept of monotheism contained in the shariah compliance audit. The research method used in this research is qualitative with a phenomenological approach. The informants from the Indonesian Sharia Bank (KCP) Bima City consisted of two informants, namely the Leader and the Branch Operational and Service Manager. The data used in this study is primary data obtained through direct interviews with informants and secondary data is data obtained from internet data. The results of this study indicate that, the role of shariah compliance audit at the Bank Syariah Indonesia Office (KCP) Bima City is the supervision of financial statements. Furthermore, in the implementation of the sharia audit framework at the Indonesian Sharia Bank Sub-Branch Office of Bima City, the guidelines on the DSN MUI fatwa for audits outside of the financial aspect and sharia PSAK as guidelines in auditing financial statements. And the concept of monotheism contained in the shariah compliance audit at Bank Syariah Indonesia (KCP) Bima City is to apply an honest and trustworthy attitude in the implementation of the audit.
Evaluating Activities in English Textbooks: Genre-Based Approach in Indonesian Contexts
Authors: Santosa Riyadi , Wiratno Tri , Priyanto Agus Dwi , Djatmika Djatmika
Published: November 2022

The objective of this research is to evaluate whether the activities of two nationally-recognized English textbooks satisfy the GBA (Genre-Based Approach) and the three aspects of national curriculum, involving knowledge, skills, and attitudes. The data of the research rely on the learning-teaching activities in the two English textbooks used in Class VII, VIII, and IX of Junior High Schools in Indonesia. The sources of data are taken purposively to find five different genres involving description, recount, procedure, narrative, and report. The bases of the evaluation of the book activities are derived from GBA teaching and learning processes which include the completeness, appropriate sequence, and the ampleness of the activities in satisfying the integrations of the three aspects of the national curriculum, GBA activities and language levels activities as realized in general activities. The findings indicate that the activities in the two books can be classified into two patterns. Pattern 1, in general, satisfies the completeness of the GBA and three language levels activities. However, they lack of the appropriate sequences and ampleness of the GBA and language levels and therefore, they miss the integration of the three aspects of curriculum. Pattern 2 do not satisfy all of the three bases of evaluation including completeness, appropriate sequence and ampleness of GBA and language levels activities. Therefore, the activities of the two textbooks need to be redesigned according to the integration of the three aspects of the national curriculum and the completeness, appropriate sequence, and ampleness of the GBA and language levels activities.
Studentsâ€™ Anxiety and Motivation to Speak English at Islamic Boarding School
Authors: Sayuri Sayuri , Malihah Noor , Fauzan Umar
Published: November 2022

Background:

This study was conducted to find out the correlations and influences of studentsâ€™ anxiety and motivation to studentsâ€™ speaking English achievement.

Methodology:

One hundred and thirteen students Islamic Boarding School of Nabil Husein Samarinda participated in this study. A stratified random sampling technique was used in this study. Foreign Language Classroom Anxiety (FLCAS) and Attitude Motivation Test Battery (AMTB) were used as instruments. Multiple Regression and Path Analysis were used as data analysis techniques to analyze the data.

Findings:

80.4% of studentsâ€™ anxiety influenced to studentsâ€™ speaking English Achievement. The next finding showed that studentsâ€™ anxiety correlated to studentsâ€™ motivation at 94.7%. It indicated a strong correlation where the degree of correlation at 0.897. As well the studentsâ€™ motivation also affected studentsâ€™ speaking English achievement on the degree at 79.9%. The last finding showed that studentsâ€™ speaking English was affected by studentsâ€™ anxiety and motivation simultaneously.

Conclusion:

This article explains how the studentsâ€™ anxiety and motivation influence speaking English achievement.

Originality:

This research was conducted to find out the correlations and the influences of studentsâ€™ anxiety, and studentsâ€™ motivation to studentsâ€™ speaking English achievement.
Studi Komunikasi Budaya Fandom ARMY dan EXO-L (Studi Tentang Perbandingan Pemaknaan Simbol K-Pop)
Authors: Susanto Veren , Azeharie Suzy
Published: November 2022

Korean Pop or K-Pop is part of the hallyu wave. K-Pop music consists of many artists. Fans of each artist gathered and formed a group called fandom. Each fandom has a culture that distinguishes one fandom from another. Symbol is a form of message that contains meaning. Through the interaction between group members, symbols can be formed. Fandoms have their own culture and symbols are included in their culture. BTS and EXO are in the top 30 most popular K-Pop boy bands since June 2021. BTS fans named ARMY and EXO fans named EXO-L. Both fandoms have symbols that become cultural and have different forms and meanings. This research was conducted because there is no research that discusses the comparison of symbols between the two K-Pop fandoms and the process of these symbols entering the fandom so that they become culture. The theory used in this research is the theory of cultural communication and symbolic interaction. The study used a descriptive qualitative research approach with fenomenology research methods. The research data were obtained from in-depth interviews, participant observation, documentation, and literature study of four sources. The results show that symbols enter through the process of cultural communication and the same form and meaning of symbols from the ARMY and EXO-L fandoms can be created through communication between artists and fandoms or between fandom member.
Korean Pop atau K-Pop adalah bagian dari hallyu wave. Musik K-Pop terdiri dari banyak artis. Penggemar tiap artis berkumpul dan membuat sebuah kelompok yang bernama fandom. Tiap fandom mempunyai budaya yang membedakan satu fandom dengan yang lainnya. Simbol merupakan salah satu bentuk pesan yang mengandung makna. Melalui interaksi antar anggota kelompok, simbol dapat terbentuk. Fandom mempunyai budaya sendiri dan simbol termasuk kedalam budaya mereka. BTS dan EXO masuk ke dalam 30 peringkat boy band K-Pop terpopuler sejak Juni 2021. BTS bernama ARMY dan penggemar EXO bernama EXO-L. Kedua fandom memiliki simbol yang menjadi budaya serta memiliki bentuk dan makna yang berbeda. Penelitian ini dilakukan karena belum ada penelitian yang membahas mengenai perbandingan simbol antara dua fandom K-Pop serta proses simbol tersebut masuk kedalam fandom sehingga menjadi budaya. Teori yang digunakan dalam penelitian ini adalah teori komunikasi budaya dan interaksi simbolik. Penelitian menggunakan pendekatan penelitian kualitatif deskriptif dengan metode penelitian fenomenologi. Data hasil penelitian diperoleh dari hasil wawancara mendalam, observasi berperan serta, dokumentasi, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa simbol masuk melalui proses komunikasi budaya serta bentuk dan makna yang sama terhadap simbol dari fandom ARMY dan EXO-L dapat dibuat melalui komunikasi diantara artis dan fandom atau antar anggota fandom.