bluuebunny/crossref_metadata_2025 huggingface dataset:
Hubungan Kompleksitas Tugas Audit dengan Kualitas Laporan Keuangan Bank dengan Moderasi Tenur Audit
Authors: Zunaidi Dilla Saezana
Published: June 2023

Auditor memiliki kompleksitas tugas yang tinggi dan rendah dalam melakukan penilain terhadap klien. Auditor mengalami kesulitan dalam membuat penilaian ketika variasi jenis informasi dan prosedur yang dilakukan terlalu kompleks. Hal tersebut membuat banyak orang mempertanyakan kemampuan auditor dalam meningkatkan kualitas laporan keuangan. Terlihat pada kasus Bank Bukopin yang memanipulasi laporan keuangannya selama lebih dari lima tahun, namun auditor tidak menemukan adanya kesalahan penyajian material. Teori keputusan perilaku digunakan untuk menguji hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan. Teori keputusan perilaku berfokus pada fenomena pengambilan keputusan seseorang yang berada di bawah kepastian, risiko, dan ketidakpastian yang meliputi ambiguitas dan ketidaktahuan. Penelitian ini juga menggunakan tenur audit sebagai variabel moderasi. Keputusan perilaku auditor dalam melakukan penilaian klien yang kompleks akan lebih mudah jika ada masa jabatan yang panjang. Hal ini dikarenakan auditor telah beradaptasi dengan lingkungan klien dan telah memahami permasalahan yang kompleks. Jumlah populasi dalam penelitian ini adalah 672, yang merupakan bank umum konvensional di Indonesia. Jumlah sampel yang digunakan dalam penelitian ini adalah 275, yaitu dari laporan keuangan perbankan yang terdaftar di Bursa Efek Indonesia periode 2013-2019. Regresi linier digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara kompleksitas tugas audit dan kualitas laporan keuangan, serta tenur audit mampu melemahkan hubungan keduanya. Namun, penelitian ini menemukan bahwa jangka waktu audit menengah dan pendek tidak dapat memoderasi hubungan antara kompleksitas tugas audit dan kualitas laporan keuangan.
Pengaruh Audit Operasional Dan Motivasi Kerja Terhadap Efektivitas Pelayanan Kesehatan Dirumah Sakit Mujaisyah
Authors: Nur Tenri Andi , Rismawati Rismawati , Rusli Andika
Published: June 2023

The purpose of this study was to analyze the effect of operational auditing and work motivation on the effectiveness of hospital health services. This study uses a quantitative approach, using primary data through distributing questionnaires. The sample of this research is the employee of Mujaisyah Hospital, Palopo City. Two variables in this study, namely operational audit and work motivation as independent variables, and the effectiveness of health services in hospitals as the dependent variable. The analytical method used in this study is multiple linear regression analysis and the data analysis tool used in this study is Statistical Products and Services Solutions (SPSS) type 26 for windows. The results of this study can prove that operational audit has a positive effect on the effectiveness of health services in hospitals with a sig value of 0.009 <0.05, so it can be concluded that H1 is accepted. In addition, this study also proves that work motivation has a positive effect on the effectiveness of health services in hospitals with a sig value of 0.006 <0.05 so it can be concluded that H2 is also accepted. The two independent variables above have a positive effect on the dependent variable.
RELIGIUSITAS DAN MATERIALISM TERHADAP PENGGELAPAN PAJAK DENGAN LOVE OF MONEY SEBAGAI VARIABEL MODERASI
Authors: Ernandi Herman , Izzah Fityan Noor , Ummah Syaidah Rohmatul
Published: June 2023

The purpose of conducting a study in this study was to determine the effect of religiosity and materialism on tax evasion with love of money as a moderating variable (study of the Indonesian Association of Electrical and Mechanical Contractors, Sidoarjo Branch Management Council). The population taken in this research was members of the Indonesian Electrical and Mechanical Contractors Association, the Management Board of the Sidoarjo Branch. Probability sampling or random sampling is used by distributing questionnaires and getting 50 respondents. Then the primary data which is the source of data in this study were analyzed using the Outer Model to test the validity and reliability of the data. Furthermore, it also uses the Inner Model to test hypotheses and data is processed with the help of the smartPLS version 3.0 program. According to the results of the hypothesis test, it shows that the religiosity variable has a significant effect on tax evasion, but the materialism variable has no effect. In moderation, love of money is not able to moderate the religiosity variable, but love of money is said to be able to moderate the materialism variable on tax evasion.
ANALISIS DETERMINAN RETURN SAHAM PERUSAHAAN PUBLIK SUBSEKTOR TRANSPORTASI
Authors: Hulu Hasti Putri
Published: June 2023

The Covid-19 pandemic has had a negative market reaction in almost all sectors of the economy. But the transportation and logistics sector gave a positive market reaction with a surge in the stock price index which increased by 213%. This requires investors to provide an adequate assessment of the destination company to assess the possibility of obtaining capital gain or capital loss before deciding to invest. Stock return is one of the indicators used in evaluating the destination company. In order to be able to evaluate stock returns, several variables such as earnings per share, price earning ratio, price to book value, debt to equity ratio, return on assets, and net profit margin are thought to influence stock returns. This study aims to see the effect of earnings per share, price earning ratio, price to book value, debt to equity ratio, return on assets, and net profit margin on stock returns in the transportation subsector. This study uses data on 11 public companies in the transportation subsector listed on the IDX from December 2018 to December 2021 using multiple regression statistical analysis. The results of this study indicate that the price earning ratio has a negative and significant effect on stock returns, while the price to book value has a positive effect on stock returns. Earning per share variable, debt equity ratio, return on assets, and net profit margin have no significant effect on stock returns
PROFITABILITAS SEBAGAI PEMODERASI HUBUNGAN PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN
Authors: Hulu Hasti Putri , Santosa Anggun Dewi
Published: June 2023

The goal of the research is to examine the moderating effect of profitability on the effect of tax avoidance on a company's worth. Book Tax Difference is being used to quantify tax evasion as the independent variable in this analysis (BTD). The firm's TobinQ value will be used as the dependent variable in this study. The moderating factor is measured in terms of profitability, or more particularly return on equity (ROE). The LQ45 population consists of all companies listed on the Indonesia Stock Exchange between 2016 and 2020. Using a moderation regression model, we conducted test analysis on samples drawn from 165 companies over the period of 5 years using a purposeful sampling strategy. This study suggests that the market value of a firm might be significantly affected by tax evasion using the use of BTDs as proxies. As profits play no mediating role in the correlation between BTD proxy tax evasion and firm worth.
Pengaruh Political Connections dan Foreign Ownership terhadap Kecurangan Laporan Keuangan Perbankan di Indonesia
Authors: Hartanto Rudy
Published: June 2023

Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Indonesia sebagai salah satu negara yang juga memiliki sejarah ikatan politik dalam segala bidang, mendorong adanya tujuan yang menarik untuk melihat apakah ikatan politik yang diukur dengan political connection memiliki pengaruh terhadap kecurangan laporan keuangan di perbankan. Penelitian ini juga bertujuan untuk menguji foreign ownership dan ukuran perusahaan terhadap kecurangan laporan keuangan. Pengukuran kecurangan laporan keuagnan sendiri dalam penelitian ini adalah menggunakan Beneish M-Score yang direvisi. Beneish M-Score yang direvisi dilakukan dengan menggunakan analisis probit Beneish M-Score yang terdiri datas lima variabel pengukuran untuk menghasilkan score kecurangan laporan keuangan yang baru. dari Sampel yang digunakan adalah sebanyak 95 perbankan yang menerbitkan laporan di Bursa Efek Indonesia tahun 2017-2021. Teknik pengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesis digunakan analisis regresi logistik dengan model moderasi. Hasil penelitian menunjukkan bahwa political connection dan foreign ownership berpengaruh negative terhadap kecurangan laporan keuangan. Sedangkan ukuran prusahaan tidak berpengaruh terhadap kecurangan laporan keuangan. Hal tersebut menunjukkan arti bahwa semakin tinggi political connection dan foreign ownership maka semakin rendah perusahaan akan melakukan kecurangan laporan keuangan.
Inklusi Keuangan Digital Melalui Loyalitas Dalam Membangun Finansial Teknologi
Authors: Sari Desi Wanda , Pristiyono Pristiyono , Pitriyani Pitriyani
Published: June 2023

The purpose of this research will be devoted to measuring the extent of public awareness in using financial technology in the face of globalization through the level of knowledge and digital financial literacy while building consumer loyalty to the use of financial technology. The research location is carried out in the community of North Labuhanbatu Regency, which is one of the expansion of Labuhanbatu Regency in 2008. The population and sample refer to the provisions of Maximum Likehood Estimation (MLE) the number of samples in the survey ranged from 100-200 samples, so the sample set was 100 samples. This study uses nonprobability sampling techniques with convenience sampling. The type of data selected is primary data sourced from data sources that directly provide data online and for data analysis techniques in solving problems with the Smart PLS v.4.0 application to predict the model tested in the study. The results showed that the level of knowledge as an independent variable can influence user decisions, digital financial literacy has no significant effect on user decisions, the level of knowledge has a significant effect on digital financial loyalty, digital financial literacy has no significant effect on digital financial loyalty and user decisions as a moderating variable can affect digital financial loyalty
Eksistensi Modal Sosial Atas Kewajiban Ppn Dalam Menjaga Kelangsungan Usaha
Authors: Wibowo Danny
Published: June 2023

This research uses a phenomenological qualitative approach with interviews and direct observation methods conducted with taxable entrepreneurs in the province of East Nusa Tenggara which focuses on the utilization of social values in responding to changes in VAT regulations from the perspective of social capital. VAT is a burden that makes it possible for taxable entrepreneurs to avoid it, because it is considered that the 10% VAT is not in favor of PKP which has an impact on the selling price due to the additional VAT costs. The social capital of business actors is established through social relations between human beings in the business environment and leads to the norms and values of life with the surrounding community. Social capital is formed in the social environment where there is trust in one another. Social interaction, both economic and non-economic, is determined by the trust of business actors, consumers or the community around where the business operates. Actively contributing to various social activities is a way for businesses to mingle with society. Through social interaction with various actions and involvement in social activities for the surrounding environment to obtain and maintain legitimacy in the form of kinship, trust, values and norms for PKP businesses which have a positive impact on business continuity, despite the VAT rate which makes the selling price more expensive from non-PKP.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota Di Sumatera Utara
Authors: Nasution Siti Aisyah , Valentin Putri Marina , Sarumaha Armey , Manurung Abigail , Munawarah Munawarah
Published: June 2023

This study was conducted in districts/cities in North Sumatra province during 2018-2021. This study aims to examine and analyze the effects of economic growth, regional income, general pension funds and private pension funds on investment spending. The approaches used in this study are quantitative and descriptive. The population of this study was 33 counties/cities in North Sumatra using this technique, so the sample included 132 financial statements from 4 years of observations. As well as technical documentation collects data through the regional government director's balance sheet website. The analytical method in this study is multiple linear regression. Therefore, the results of this study are positive effects of economic growth, regional initial income, general allocation fund, special allocation fund, together or not, on capital expenditure in the region. areas. Counties/Cities in North Sumatra for the period 2018-2021. Figure F > F Table results obtained (7.316 > 2.50), significance value 0.000 < 0.005. From the partial test results, economic growth, regional initial income, general allocation, and special allocation funds have a significant impact on district/city spending. Capital expenditure in North Sumatra
DEBT POLICY, EFFICIENCY RATIO, PROFITABILITY, AND SYSTEMATIC RISK: EVIDENCE FROM INDONESIA
Authors: Hadianto Bram , Herlina Herlina , Njotoprajitno Rosemarie Sutjiati
Published: June 2023

Systematic risk is relevant for investors in the stock transaction because portfolio creation cannot eliminate it. Thus, the influencing factors need to be recognized since the managers attempt to elevate the company value in the capital market, and this research exists to identify them. By denoting the previous research evidence, at least three determinants are available, i.e., debt policy, efficiency ratio, and profitability. The population comes from the consistent non-financial companies selected from the Kompas 100 index constituents in the Indonesian capital market between 2014 and 2019, where their total is 46. Moreover, the Slovin formula counts the samples with a fault boundary of 10%. Based on this formula, their sum is 32 companies, grabbed by a simple random sampling technique. Then, to analyze the data, this study applies the regression model with pooling data: the combination of time series and cross-sectional features. After testing the data, this investigation finds that the debt policy positively affects this risk; however, efficiency and profitability ratios negatively influence this risk. It implies that despite potential bankruptcy leading to higher systematic risk, the debt can effectively push the managers to use the cash flow for the necessary spending, resulting in revenue and profitability, despite taking on risky projects.
Pengaruh Sektor Pariwisata Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Bogor Dari Tahun 2014-2021 Dengan Metode Regresi Linier Berganda
Authors: K Agus Tri Indah , Al Rasyid Harun
Published: June 2023

Local governments now have the freedom to organize and manage their own government affairs and the interests of the local community in accordance with statutory regulations since the regional autonomy system came into force on January 1, 2001 as stipulated in Law Number 22 of 1999, which has been amended by Law no. 32 of 2004. The purpose of this study was to examine the impact of tourism on local revenue in Bogor Regency, tourist visits on local revenue and the impact of tourist-oriented accommodation facilities on local revenue in Bogor Regency. The time of this research was conducted in May 2021. This study used a quantitative descriptive research methodology, associative research, which is research that aims to find out the relationship between two or more variables. Types and sources of secondary data in the 2014–2021 research period. The results showed that the number of tourist visitors and regional income in Bogor Regency did not have a positive relationship as shown by Tcount(0.827) > Ttable(2.571), so it had no positive effect on Locally-generated revenue. For accommodation and local income in Bogor Regency there is no positive relationship as indicated by accommodation with the results Tcount(0.998) < Ttable(2.571), so it has no positive effect on Locally-generated revenue. while the latest research, with 2 tourist and accommodation variables, has no significant effect on local revenue, because for simultaneous calculations, t table =(2;8-2)=(2;6)=5.14, test results simultaneous Fcount(0.435) > Ttable(5.14) , then the conclusion of tourists and accommodation simultaneously has no effect onLocally-generated revenue
Zero Knowledge Proof for SNAP (Standar Nasional OPEN API Pembayaran) in Indonesia
Authors: Ramadhoni Moehammad , Santoso Handri
Published: June 2023

SNAP (Standar Nasional OPEN API Pembayaran) is an implementation of open banking for encouraging digital transformation in the banking industry. SNAP was submitted by several sub-working groups formed jointly by ASPI and the Bank of Indonesia. In the document Pedoman Tata Kelola (Bank of Indonesia, n.d.), there is already a customer data protection mechanism between the bank, the owner of Open API, and the user of Open API. However, there is no data protection process carried out by consumers so third parties, that use the Open API of the bank, do not need to know the customer's data. Based on the web3 protocol, users can store data and transmit only in encrypted form which can only be opened by calculating the data with a pre-agreed smart contract. Banks can work like a decentralized network on web3, where the process of calculating proof and witness is carried out by the bank. Proof and witness are calculated using a zero-knowledge proof protocol, making it difficult to duplicate. For this reason, we propose a new architecture using smart contracts between banks and customers using the ZK-SNARK method. Therefore, there is no significant performance difference between using ZK-SNARK and without ZK-SNARK in the API call process.
A proposed User-Based Approach for eBooks Recommendation Using a Weighted Nearest Neighbor Technique
Authors: Saleh Abdullah Mohammed , Taqa Alaa Yaseen
Published: June 2023

Large book data stores were beneficial for our support systems but posed significant challenges for useful information retrieval. This issue was resolved by collaboratively filtering data depending on user needs. This study suggested a user-based methodology for recommending eBooks. The selected dataset was pre-processed, and Cross-validation was used to build a user-user similarity matrix. Three nearest neighbor algorithms (KNN Basic, KNN with Means and KNN with ZScore) were  used, and weighted KNN was proposed for rating prediction. In this technique, the weight of each user was calculated based on its distance from the intended user. The evaluation process depends on the user-item matrix and user-user matrix for prediction. The proposed recommendation system was tested on the book-crossing dataset, and the results were evaluated using the root mean square error and the mean absolute value of error. The results show that the error rate of the proposed model is the lowest compared to the other methods used, specifically when using the Pearson-Baseline technique. Since the root mean square error is 1.647 and the mean absolute value of errors is 1.253. When using the cosine technique, the root mean square error is 1.742, and the mean absolute value of errors is 1.328.
Sentiment Analysis Of Tourist Reviews Using K-Nearest Neighbors Algorithm And Support Vector Machine
Authors: Sari Anita Wulan , Hermanto Teguh Iman , Defriani Meriska
Published: June 2023

After Indonesia was awarded as a country with extraordinary natural charm, many foreign tourists came to Indonesia. According to the records of the Central Bureau of Statistics for 2020, approximately 5.47 million foreign tourists entered Indonesia. With the large number of foreign tourist visits, the need for tourist attractions is increasing, but finding information is now not difficult. One source of information for finding reviews of tourist attractions is TripAdvisor. On this website, there is a lot of information or reviews about various tourist attractions. However, the number of reviews makes tourists confused about identifying the quality of tourist attractions to be visited, so sentiment analysis needs to be done. Sentiment analysis itself is a technique to extract, identify, and understand sentiments or opinions contained in a text. In this research, two classification methods will be used in sentiment analysis techniques, namely K-Nearest Neighbors (K-NN) and Support Vector Machine (SVM). Besides that, the object of this research will be to focus on the most popular tourist attractions in Indonesia according to Trip Advisor, namely Waterbom Bali, Mandala Suci Wenara Wana, Teras Sawah Tegalalang, Pura Tanah Lot, and Pura Luhur Uluwatu. The purpose of the research is to find out the results of accurate sentiment analysis for the five tourist attractions and compare the two algorithms used. and after testing, it was found that the Support Vector Machine algorithm is superior to the K-Nearest Neighbors algorithm.
Leveraging Technology for MSME Development: A Case Study of the Sistem Informasi Hasil Desa (SIHASA) V2 in Banyumas Regency
Authors: Prabowo Wahyu Adi , Putri Tiara Pebriana , Himawan Zidan Yazid
Published: June 2023

Banyumas Regency in Central Java Province comprises 27 districts and 331 villages, showcasing its vast geographical coverage. Over three years, from 2006 to 2009, the region witnessed a notable increase in small businesses, rising from 643 to 717 establishments. Despite this growth, MSMEs in Banyumas face a prevalent challenge of inadequate information dissemination for effectively promoting their products. To tackle this issue, a proposed solution is the Village Results Information System (SIHASA) V2 website. This website supports village communities, MSMEs, and governments in managing their respective activities and operations. To expedite the creation of the system, the Rapid Application Development (RAD) method is employed, encompassing essential stages such as project requirement determination, prototype creation, development processes, and gathering feedback.

Furthermore, to ensure an efficient system design, the implementation of Unified Modeling Language (UML) is integrated, incorporating crucial components like Use Case Diagrams and Class Diagrams. This meticulous design approach guarantees that the system effectively caters to the community's diverse needs, specifically benefiting the village community in Banyumas Regency in terms of managing village products and facilitating efficient MSME operations. The outcomes of this research endeavor hold significant promise for the community, providing practical tools and resources to enhance their livelihoods and contribute to the overall development of the Banyumas Regency.
Machine Learning to Identify Monkey Pox Disease
Authors: Aldi Febri , Nozomi Irohito , Sentosa Rio Bayu , Junaidi Ahmad
Published: June 2023

In May 2022, it has received by WHO reports from non-endemic countries on cases of monkey pox disease. Monkey pox is a rare zoonotic disease caused by infection with the monkeypox virus that belongs to the genus orthopoxvirus and the family poxviridae, and also the variola virus. This study aims to classify patients who have contracted the monkey pox virus. We modeled an analysis of monkey pox disease and conducted comparisons utilizing a dataset from Kaggle consisting of a CSV file with records for 25,000 patients. The monkey pox dataset was analyzed using the correlation coefficient and the number of target variables.  Machine learning (ML) methods are used for classification by utilizing the K-Nearest Neighbor (KNN), Support Vector Machine (SVM), Random Forest (RF), and Gradient Boosting (GB) algorithms. This study resulted in the highest classifier Gradient Boosting (GB) algorithm with an accuracy value of 71%. then the accuracy obtained by Support Vector Machine (SVM) is 69%, Random Forest (RF) accuracy is 68%, and finally K-Nearest Neighbor (KNN) obtains 63% accuracy. This ML method is expected to analyze monkey pox disease so that it helps the country and government, especially the health field in assessing, identifying, and being able to take appropriate action against monkey pox disease.
PROTOTYPING A WEB-PUBLISHED ACADEMIC ENGLISH COURSEBOOK FOR INDONESIAN PRIMARY SCHOOL TEACHER EDUCATION STUDY PROGRAM STUDENTS
Authors: Abdullah Muhaimin , Dollah Syarifuddin , Atmowardoyo Haryanto
Published: June 2023

This publication addresses the prototyping phase of a web-published academic English coursebook, which is exclusively designed and developed to assist the 6th semester primary school teacher education study program students at Universitas Negeri Makassar in learning academic English. Large-scale social restriction due to Covid-19 pandemic, which restricts any form of regular face-to-face meeting, and the fact that an English coursebook has not been developed yet at the locus of this study led the authors to set this as both an important and urgent goal to be reached through design-based research, which comprised (1) preliminary study; (2) prototyping; (3) assessment; and (4) systematic reflection. In prototyping the artefact, standard web programming languages including PHP, HTML, and CSS were synergized. The samples of this study were 5 classes consisting of 125 6th semester students majoring in primary school teacher education study program at Universitas Negeri Makassar, Indonesia. Through iterative cycle of prototyping, the findings of this study provide an ideal design of a web-published academic English coursebook exclusively addressed to solve a contextual educational issue detected in the locus of this research, as mandated by literature on design-based research. Besides, this publication discusses ideas of web design and development that work for academic English learning purposes. In addition, this publication also deals with the effectiveness issue of the web-published academic English coursebook in assisting non-English major students in learning academic English through online distance learning delivery mode. This publication theoretically contributes to the domain of teaching English as a foreign language (TEFL) and instructional learning design.
КВАЛІФІКАЦІЙНА НЕВІДПОВІДНІСТЬ ПРАЦІВНИКІВ КРАЇН ЄС У КОНТЕКСТІ ОВОЛОДІННЯ ЦИФРОВИМИ НАВИЧКАМИ
Authors: Бондаренко Олена Іванівна
Published: June 2023

У статті проаналізовано стан проблеми кваліфікаційної невідповідності кадрів та рівень розвитку цифрових навичок працівників в країнах ЄС. Рівень розвитку цифрових навичок залежить від цифрової трансформації економіки, що створює не тільки соціально-економічні умови, але й дає поштовх для оволодіння цифровими навичками, які необхідні як для кар’єрного зростання, так і для виконання базових дій відповідно до нових цифрових вимог. Тому зниженню кваліфікаційної невідповідності працівників сприятиме оволодіння ними цифровими навичками. У дослідженні за допомогою кореляційного аналізу визначено вплив якісних показників, що характеризують цифрові умови в країні, на кількість ІТ-спеціалістів, які своєю чергою покращують ці ж самі цифрові умови і підвищують продуктивність праці. Цей взаємозв’язок визначає затребуваність таких працівників на ринку праці і на майбутнє. Показники цифрових умов позитивно корелюють з індексами розвитку навичок, активації навичок та відповідності навичок. Результати проведених досліджень демонструють, що індекси розвитку навичок та активації навичок на ринку праці залежать від кількості співробітників, які навчалися використовувати в роботі нове програмне забезпечення або комп'ютеризоване обладнання. При збільшенні співробітників з підвищенням кваліфікації збільшується не тільки їх рівень розвитку, але й їх можливості в пошуку роботи. Показник кваліфікаційної невідповідності зменшується при зростанні показників навчання та іншої освіти з розвитку навичок і досягнення високих цифрових навичок. Подолання низького рівня заробітної плати та високого рівня безробіття сприятиме зменшенню кваліфікаційної невідповідності. Узагальнюючи висновки аналізу статистичних даних та кореляційного аналізу, була розроблена когнітивна модель з цільовим фактором «Кваліфікаційна невідповідність». Аналіз показав, що всі фактори системи є дестабілізуючими, тобто готовими до змін. Найкращим сценарієм по зменшенню кваліфікаційної невідповідності є підвищення кваліфікації через оволодіння цифровими навичками.
USING TECHNOLOGY ACCEPTANCE MODEL TO ANALYSE THE SUCCESSFUL CROWDFUNDING LEARNING GAME CAMPAIGNS
Authors: Huang Hong , Yu Han , Li Wanwan , Ma Jinxuan
Published: June 2023

Due to the limited opportunities for financial supports to educators, Crowdfunding can be an effective channel to solicit funding sources for educators to develop new learning games. Understanding user perceptions of a successful learning game guided by Technology Acceptance Model (TAM) could help educators to effectively adapt Information Communication Technologies (ICT) in developing more competitive learning games and secure more funding.  This study used a user survey to assess the success of Kickstarter-funded learning game projects. Guided by TAM, the study derives eight perceived assessment dimensions, including three Usefulness dimensions: Representation mode, Narrative, Interaction; four Usability dimensions: Learning provision, Skill building, Rules, Assessment; and one Acceptance dimension: Motivation. The analysis of the online assessment survey (n=115) revealed that successful funded learning game projects are focused on usefulness and usability. Users perceived a wider gap between successful and unsuccessful crowdfunding learning games in Learning Provision, Representation Mode, and Skill building. These enable game-based learning strategies by spelling out game rules that support learning provision in skill building, which is reflected in a detailed and in-depth narrative in a coherent representation layout. According to bivariate and multivariate analysis, among all eight dimensions, Representation mode, Interactivity, Skill building, Rules, Narrative and Learning provision are key factors that significantly associate with entrepreneurial success for the learning game development. A crowdfunding learning game TAM based perception evaluation model was developed based on perceived acceptance, usefulness and usability. This study examines the pedagogical aspects of using TAM to analyze crowdfunding learning games to help educators better use ICT to create new learning games that provide more customized, active, and flexible learning experiences, improve feedback and assessment, and increase involvement and access to game development.
Estudio del comportamiento de pilotes bajo carga lateral en arcilla mediante el método de curvas p-y.
Authors: Vallarino Ruby , Mejía-Barba George , Grajales-Saavedra Francisco
Published: June 2023

Las investigaciones de pilotes sometidos a cargas axiales y laterales han generado como resultado la creación de softwares especializados en el modelado del comportamiento del pilote para estimar los posibles desplazamientos y efectos en la estructura. Sin embargo, estos softwares tienen un costo elevado que los hace inaccesibles para estudiantes universitarios o jóvenes ingenieros civiles. Considerando esto, el objetivo de la investigación es presentar la metodología utilizada para el análisis de pilotes sometidos a cargas axiales-laterales, con la posibilidad de implementarse en programas como Microsoft Excel o lenguajes de programación de Matlab. La metodología se encuentra conceptualizada en diferentes textos que abordan en profundidad el tema de las cargas laterales en pilotes, por lo que se presentan algunos aspectos relevantes en conjunto con las ecuaciones gobernantes que deben ser aplicadas mediante el método de diferencias finitas. Los resultados generados a partir de la metodología expuesta fueron comparados entre el lenguaje de programación Matlab y el programa Microsoft Excel, y posteriormente con los resultados de una prueba centrífuga publicados en un trabajo de tesis doctoral. Dentro de las diferentes características de cada técnica empleada, se obtuvieron resultados favorables en las curvas obtenidas. Con este artículo se busca generar una fuente de consulta en lo referente al análisis y cálculo de cargas laterales, las cuales juegan un papel importante en el diseño de edificaciones civiles, estructuras costeras y oceánicas.
Diseño e implementación de una aplicación de realidad aumentada enfocada a mejorar la educación tecnológica
Authors: Gonzales-Zurita Oscar , Rosero Ricardo , Llumiquinga Christian , Rosero Mauricio
Published: June 2023

El presente trabajo resume las actividades desarrolladas en la implementación de una aplicación de realidad aumentada (RA) orientada para el reconocimiento y aprendizaje de uso de equipo eléctrico. El objetivo de este proyecto fue el de mejorar la calidad educativa de estudiantes pertenecientes a carreras técnicas y tecnológicas en el área de la electricidad. La metodología propuesta consideró la recopilación de información técnica sobre los equipos y módulos eléctricos utilizados en el proceso de aprendizaje en el área de la electricidad. La información se digitalizó para que esta sea accesible por medio de la aplicación de RA donde el usuario puede enfocar el módulo o equipo por medio de su teléfono inteligente y la información se despliega en la pantalla con un menú de opciones para cada componente del equipos o módulo. Los resultados obtenidos sobre el uso de la aplicación en mostraron la satisfacción de los usuarios finales que procesaron mejor el conocimiento mediante el uso de recursos digitales interactivos. El entendimiento de los usuarios fue superior comparado con la enseñanza tradicional y superó problemas comunes en el área educativa como la escasa interacción de los usuarios con los recursos educativos o la insuficiente disponibilidad de los módulos en ambientes donde existe un gran número de estudiantes. Por lo tanto, se concluyó que con la implementación de la aplicación de RA con sus recursos interactivos se complementó ciertas falencias de la educación tradicional generando resultados satisfactorios y duraderos en el proceso de aprendizaje para carreras técnicas.
Evaluación de un lustro de evaluación ex post de las normas
Authors: De Montalvo Jääskeläinen Federico
Published: June 2023

Las Leyes 39 y 40/2015 incorporaban a nuestro ordenamiento jurídico la figura de la evaluación ex post de las normas. A través de ésta se culminaba formalmente la mejora de la técnica normativa, de manera que las normas ya no solo serían evaluadas previamente a su aprobación (ex ante), sino una vez aprobadas. Transcurrido un lustro de dicha regulación, puede comprobarse cómo la evaluación ex post sigue siendo, aún hoy, una asignatura pendiente de nuestro sistema legal, dado que el análisis que a posteriori se hace de las normas aprobadas por el Gobierno y las Cortes Generales es meramente un recuento de qué normas se había previsto aprobar y cuáles se han aprobado efectivamente, sin la más mínima evaluación sobre eficacia, eficiencia, posibles efectos no previstos directamente por la correspondiente norma que puedan llegar a comprometer su viabilidad futura o los resultados de la aplicación de la norma. Se efectúa tan solo una mera constatación del cumplimiento meramente formal de los compromisos regulatorios asumidos en el plan por los diferentes departamentos ministeriales y poco más. Además, nuestro modelo de evaluación ex post no atiende con especial relevancia a la exigencia de reevaluación que se deriva de la adopción precipitada de normas por las circunstancias concurrentes, como tuvo lugar durante los dos primeros años de la pandemia. Se trata de un sistema evaluativo más atento a cuestiones económicas que a las que tienen un impacto directo en los derechos y libertades de los ciudadanos.
Un nuevo impulso a la institucionalización de la evaluación de las políticas públicas en España. Problemas persistentes y retos a futuro
Authors: Andrés Jovani Juan Manuel
Published: June 2023

Este artículo analiza los retos a los que se enfrenta la institucionalización de la evaluación de las políticas públicas, reforma impulsada en el Plan de Recuperación y comprometida para la recepción de los fondos Next Generation EU, aplicando algunos elementos de la teoría de las instituciones y del análisis de las políticas públicas. Bajo este prisma, se exploran los sucesivos impulsos de institucionalización de la evaluación de las políticas públicas en España, sus factores determinantes y los obstáculos para su efectiva implementación, según los diagnósticos realizados desde dentro y fuera de las Administraciones públicas, y se apuntan a modo de conclusión algunos de los retos y oportunidades que plantea la institucionalización de la evaluación desde la perspectiva parlamentaria.

Se concluye que las carencias y la dispersión de la evaluación de las políticas públicas en España no ha variado significativamente en las últimas dos décadas, a pesar de los sucesivos intentos de regulación de un marco de la evaluación, y que los impulsos más efectivos han tenido lugar sobre la base de una implicación política directa, derivada principalmente de los compromisos de estabilidad presupuestaria con la UE y de revisiones de las sendas de ajuste del déficit condicionadas a revisiones del gasto. Respecto al Parlamento, el nuevo marco de la evaluación plantea retos como la definición de su rol en la arquitectura institucional, la puesta en valor de elementos ya regulados, como las memorias de impacto normativo o el presupuesto por programas, y el refuerzo de sus capacidades técnicas.
La influencia de las asociaciones judiciales en los nombramientos de los altos cargos de la judicatura: ¿un mal o una oportunidad? Una comparación entre las experiencias italiana y española
Authors: Polizzi Giuseppe Eduardo , Gherardi Samuele
Published: June 2023

La selección de los altos cargos de la judicatura es una de las funciones claves del órgano de autogobierno en los países que están provistos de éste. Relevante doctrina los ha estudiado precisamente enfocándose en el Consejo General del Poder Judicial y, de ahí, ramificando su análisis. El interés de este artículo, sin embargo, está en que los nombramientos discrecionales se analizarán aquí en relación con la libertad asociativa de jueces y magistrados y con el interés de las asociaciones profesionales en incidir en esta selección, que hacen oportuna una regulación ordinamental de la función de éstas en aras de evitar asentar malas prácticas. El objeto del estudio versará sobre los casos específicos de Italia y España que, como se verá, por diferentes motivos, mantienen alto el nivel de atención y de debate sobre la cuestión. Así, se intentará finalmente facilitar algunas propuestas comunes siempre en conformidad con el ordenamiento europeo y con las recomendaciones de diferentes órganos de las instituciones europeas.
Tridsať rokov vývoja regiónov Slovenska
Authors:   Technická univerzita v Košiciach, J. Samson Štefan
Published: June 2023

The meaning and purpose of the contribution is to know the trend of reginal development in the long-term, 30-yearperiod. We want to reach the knowledge of the mentioned goal based on the analysis of their economic and social level. The contribution has 5 parts: in the first, we present the characteristics of the content of regional differences, regional economic-social differences and their measurement. In the second, based in the creation of the gross domestic product (GDP), we assess the economic level of the regions. In the third, we analyse and evaluate the economic activity of their inhabitants. In the fourth, we express the differences of the regions based on the analysis of the development of their cities and salaries. The fifth part contains an analysis of household net income.
Migration Crisis in The European Union and Hungary's Legal and Political Attitudes Towards Migration
Authors: Erdal Cemre
Published: June 2023

This paper delves into Hungary's legal and political attitudes towards migration in the context of the EU's migration crisis. Specifically, it examines Hungary's response to the migration crisis, including its efforts to restrict migration and tighten border controls, and the underlying motivations driving these measures. Additionally, it undertakes a critical analysis of the legal implications of Hungary's approach to migration, including the potential violations of EU law and human rights. The present article directs scholarly attention towards the contentious nature of Hungary's immigration and immigrant integration policies, undertaking law analysis thereof. The study concludes that Hungary's stance on migration poses a broader challenge to the EU's commitment to humanitarian principles and raises important questions about the future of migration policy within the Union. As such, this study highlights the urgent need for a comprehensive and coordinated approach to address the migration crisis which the EU is dealing with.
EVALUASI KINERJA STRUKTUR BANGUNAN DENGAN METODE PUSHOVER ANALYSIS PADA GEDUNG RUMAH SAKIT STROKE NASIONAL BUKITTINGGI
Authors: Reyani Elvi , Ishak Ishak , Eka Priana Surya
Published: June 2023

Earthquake phenomena are natural phenomena that greatly affect buildings, especially high-rise buildings. Planning of earthquake-resistant building structures is very important in Indonesia, considering that most of the area is located in earthquake areas with moderate to high intensity. Buildings in earthquake-prone areas must be designed to be able to withstand earthquakes. The latest planning trend is performance based seismic design, which utilizes computer-based non- linear analysis techniques to analyze the inelastic behavior of structures from various ground motion intensities (earthquakes), so that their performance can be known in critical conditions. Further action can be taken if it does not meet the required requirements. The purpose of this study was to determine the pushover analysis procedure to evaluate the performance of the building structure and to determine the pattern of the collapse of the building structure after being analyzed by pushover. This study uses the Static Pushover Analysis method with reference to the displacement coefficient method (FEMA 356, 2000). The lateral load used is the result of an equivalent static analysis which is carried out monotonically in one direction. Research shows that there are several conclusions. First, the displacement of the maximum pushover result (δmax) in the XZ direction, which is in step-7, is greater than the displacement target (δt), with a figure of 61541.4681 mm > 58.212 mm. Second, the displacement of the maximum pushover result (δmax) in the YZ direction, namely in step-5, is greater than the displacement target (δt), with a figure of 10450.54 mm > 58.212 mm. Third, the evaluation in the XZ direction is still safe even though max > t, because all beam elements in the portal appear plastic hinges with levels A-B which are still elastic, all marked in pink. The distribution of plastic hinges that occur at all steps shows that no structural member exceeds the performance limit so that it can be said that the performance of the structural component is in a safe condition. Fourth, the structural members in the YZ direction are also safe because max > t and the plastic hinge distribution scheme shows the structural members marked in pink with levels A-B. Keywords: pushover, non-linear, plastic hinge
TINJAUAN PERENCANAAN PERKERASAN LENTUR JALAN SIMPANG PASAR PARIAMAN SAMPAI DENGAN SIMPANG KELING KOTA PARIAMAN
Authors: Qadafi Mhd Rijal , Yermadona Helga , Susanti Yusman Ana
Published: June 2023

The road is a very important factor for the community in carrying out their daily activities. Therefore, roads are very important and useful for the community, so the government is currently intensively building roads for the province of West Sumatra. starting from local roads, collector roads, arterial roads, which are being planned by regional heads or the government to fulfill economic activities and improve the quality of the economy in Indonesia. On the existing roads, there are still many holes in the road and the collapsed shoulder of the road and therefore the regional head is planning to open a new road between Pasar Pariaman Intersection to Keling Intersection, 931 meters long STA and 7.2 to 7 wide, 5 meters which will be planned for the life of the road for the next 20 years, and a solution is obtained that will facilitate and improve all transportation in the area. Calculating the thickness of the pavement at the Pariaman Intersection to the Kampung Keling Intersection with a length of 931 meters using the Component Analysis method and AASTHO 1993. And from the two methods which have a design life of 20 years, it can be obtained that the thickness of the layer calculated meets the requirements of the plan, namely D1 (Laston) = 7.5 cm D2 = 20 cm and D3 = 28 cm, while for the 1993 AASTHO method the calculated layer thickness is D1 = 12 cm D2 = 14 cm and D3 = 36 cm.Keywords: Thickness of road pavement, AASTHO 1993, Component Analysis
ANALISIS SUBSTITUSI AGGREGAT KASAR MENGGUNAKAN LIMBAH KERAMIK TERHADAP KUAT TEKAN BETON
Authors: Fitri Yeni Sari , Is Ishak , Herista Febrimen
Published: June 2023

Limbah keramik merupakan salah satu limbah yang dihasilkan dari perenovasian rumah maupun gedung di Kota Bukittinggi yang tidak dimanfaatkan. Pemanfaatan kembali limbah keramik menjadi salah satu alternatif yang menguntungkan. Maka perlu dilakukan penelitian dengan memanfaatkan limbah yang selama ini tidak dimanfaatkan menjadi bahan campuran beton. Untuk mengatasi masalah tersebut perlu dilakukan pengolahan limbah  keramik menjadi beton sebagai agregat pencampuran beton, guna untuk mengetahui kuat uji tekan beton. Penelitian ini bertujuan Untuk mengetahui pengaruh penggunaan limbah keramik sebagai substitusi aggregat kasar terhadap kuat tekan beton, untuk mengetahui kuat tekan optimal pada substitusi aggregat kasar dengan limbah keramik 2%, 5%, dan 8% dalam campuran beton. Metode yang digunakan dalam penelitian ini yaitu metode kualitatif ( penelitian di labor Universitas Muhammadiyah Sumatera Barat ). Dengan mengganti aggregat kasar menjadi limbah keramik sebanyak 2% menghasilkan kuat tekan 220,44 kg/cm2, 5% menghasilkan kuat tekan 201,70 kg/cm2, dan 8% menghasilkan kuat tekan 228,47 kg/cm2 di umur 28 hari. Yang mana dengan campuran limbah keramik membuat kuat tekannya menurun dari beton normal yang kuat tekannya 251,67 kg/cm2 di umur 28 hari. Tetapi kuat tekan beton normal meningkat dari mutu beton yang direncanakan yaitu K-250 menjadi 251,67 kg/cm2.  Kata kunci : aggregat kasar, beton, limbah keramik, kuat tekan, substitusi.