bluuebunny/crossref_metadata_2025 huggingface dataset:
A Two-stage Weakly Supervised Semantic Segmentation Model Based on Pathological Tissue Relationships
Authors: Huang Chenxi , Liao Shijia , Peng Yonghong
Published: June 2023

The segmentation of histopathological images is an important problem in
the field of medical image processing. However, the high cost of manual
annotation and the lack of large-scale annotated data are important
factors that restrict the application of deep learning methods in this
field. To overcome these challenges, we propose a two-stage weakly
supervised semantic segmentation model based on pathological tissue
relationships. Our framework leverages the potential relationships
between various tissues in histopathological images through a similar
Graph Parsing Attention Mechanism to improve segmentation performance.
At the segmentation stage, we validate the effectiveness of our cyclic
pseudo-mask strategy for denoising and segmentation, and further enhance
segmentation performance through multi-resolution supervision. Our model
exhibits advanced performance on both BCSS and LUAD histopathology
datasets, demonstrating the superiority of our framework. The
contribution of our paper lies in the introduction of prior knowledge
about the potential relationships between tissues into the weakly
supervised semantic segmentation domain, which realizes high-quality
histopathological image segmentation on small sample datasets. Moreover,
we propose novel strategies such as cyclic pseudo-masks and
multi-resolution supervision to improve segmentation performance. Our
framework has significant application value and theoretical
significance, providing accurate diagnostic support for doctors.
Yedinci Sınıf Matematik Ders Kitaplarındaki Görevlerin Mantıksal Akıl Yürütme Yönünden İncelenmesi*
Authors: ATAY Hamdullah
Published: June 2023

Bu çalışmada 2021-2022 eğitim öğretim yılı Güneydoğu Anadolu Bölgesi’nde bulunan bir ilimizde Milli Eğitim Bakanlığı [MEB]’ nın tavsiye ettiği 7. sınıf matematik ders kitabı incelenmiştir. Bu değerlendirmeye bağlı olarak ilgili kitapta yer alan görevlerin öğrencilerin mantıksal akıl yürütmelerine sunduğu fırsatlar açısından niteliğinin ortaya konulması amaçlanmıştır.Araştırmada nitel araştırma yöntemlerinden doküman incelenmesi kullanılmıştır.Araştırmanın veri analizinde, ders kitabındaki görevler, içerik analizine tabi tutulmuştur.İçerik analiziyle verilerin kodlanması yapılmıştır. Araştırmanın amacına bağlı olarak alt problemler ışığında ders kitabındaki görevler, mantıksal akıl yürütmenin araştırmacılar tarafından belirlenen altı farklı alt boyutuna göre değerlendirilmiştir.Bir kodlama faaliyeti olan bu değerlendirmelerden elde edilen verilerle ilgili betimsel istatistik yöntemleri kullanılmıştır.Yüzde ve frekans tabloları ile veriler sunulmuş ve yorumlanmıştır.Yüzde ve frekans tabloları ile sunulan verilerin daha iyi anlaşılabilmesi açısından grafikler oluşturulmuştur.Araştırmada elde edilen bulgular neticesinde ders kitabındaki görevlerin mantıksal akıl yürütmeyi destekleyecek nitelikte olup olmadığı ve ders kitabının bu kapsamdaki zenginliği mevcut literatür çerçevesinde tartışılmıştır.Araştırma sonucunda, 7. Sınıf ders kitabındaki mantıksal akıl yürütme yönünden öğrencinin kendi yöntem ve stratejilerini ortaya koyacak görevlerin az olduğu tespit edilmiştir.

Anahtar Kelimeler: Mantıksal akıl yürütme, matematik öğretimi, muhakeme, anlamlandırma, uzamsal düşünme
The (ψ,φ)-orthogonal interpolative contractions and an application to fractional differential equations
Authors: Nazam Muhammad , Javed Khalil , Arshad Muhammad
Published: June 2023

In this manuscript, we introduce the (?,?)-orthogonal interpolative
contraction as a generalization of an orthogonal interpolative contraction.
We prove several fixed point theorems stating conditions under which
(?,?)-orthogonal interpolative contraction admits a fixed point. Our fixed
point results are improvements of several known results in literature. As an
application, we resolve a fractional differential equation.
Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses
Authors: Garza Brent A.
Published: June 2023

I examine inspector-auditor interactions and test proposed changes to the existing inspection process using a stylized experiment with real-effort and repeated interactions. I first show that when holding incentives constant, if inspectors perceive incentives to request additional audit work, they escalate their deficiency assessments and request more additional audit work. I then show that increasing inspector-auditor discussions before inspectors formally assess auditors’ work tempers those heightened requests. For auditors, I find that, over time, they begin to anticipate inspectors’ requests and perform additional audit work before inspection. Supplemental analyses show that auditors view inspectors more positively when auditors may perform the inspector-requested work after inspection without added penalty, which is unlike the current inspection process. Inspectors view auditors similarly, regardless of the inspection process used.

JEL Classifications: C91; M42; M48; M52.
Dulaglutide and Kidney Function–Related Outcomes in Type 2 Diabetes: A REWIND Post Hoc Analysis
Authors: Botros Fady T. , Gerstein Hertzel C. , Malik Raleigh , Nicolay Claudia , Hoover Anastasia , Turfanda Ibrahim , Colhoun Helen M. , Shaw Jonathan E.
Published: June 2023

OBJECTIVE

Dulaglutide (DU) 1.5 mg was associated with improved composite renal outcomes that included new-onset macroalbuminuria in people with type 2 diabetes with previous cardiovascular disease or cardiovascular risk factors in the REWIND (Researching cardiovascular Events with a Weekly INcretin in Diabetes) trial. This exploratory post hoc analysis evaluated kidney function–related outcomes, excluding the new-onset macroalbuminuria component, among the REWIND participants.

RESEARCH DESIGN AND METHODS

Intent-to-treat analyses were performed on REWIND participants (n = 4,949 DU, n = 4,952 placebo). Time to occurrence of a composite kidney function–related outcome (≥40% sustained decline in estimated glomerular filtration rate [eGFR], per the Chronic Kidney Disease Epidemiology Collaboration 2009 equation, end-stage renal disease, or renal-related death), and mean annual eGFR slope were examined. Analyses were conducted overall and within subgroups defined by baseline urinary albumin-to-creatinine ratio (UACR <30 or ≥30 mg/g) and baseline eGFR (<60 or ≥60 mL/min/1.73 m2).

RESULTS

The post hoc composite kidney function–related outcome occurred less frequently among participants assigned to DU than placebo (hazard ratio [HR] 0.75, 95% CI 0.62–0.92, P = 0.004), with no evidence of a differential DU treatment effect by UACR or eGFR subgroup. A ≥40% sustained eGFR decline occurred less frequently among participants assigned to DU than placebo (HR 0.72, 95% CI 0.58–0.88, P = 0.002). The mean annual decline in eGFR slope was significantly smaller for participants assigned to DU than placebo (−1.37 vs. −1.56 mL/min/1.73 m2/year, P < 0.001); results were similar for all subgroups.

CONCLUSIONS

The estimated 25% reduced hazard of a kidney function–related outcome among participants assigned to DU highlights its potential for delaying or slowing the development of diabetic kidney disease in people with type 2 diabetes.
The Role of Taxpayer Trust and Awareness on Voluntary Compliance: An Experimental Study
Authors: Martadinata I Putu Hendra , Yasa I Nyoman Putra
Published: June 2023

This study is a development of previous research which found that fair treatment from the tax authorities were not able to encourage taxpayer compliance. It is suspected that this is caused by another personality element, namely taxpayer awareness. Therefore, this study examines the effect of taxpayer trust and awareness on taxpayer voluntary compliance using the experimental method. The participants of the experiment were 106 students of Undergraduate Accounting Program, Ganesha University of Education. The results of this study found that trust in tax authorities is a very important factor in shaping compliance behavior, especially for taxpayers who have low tax awareness. Meanwhile, taxpayer awareness has an important role in shaping compliance behavior when the condition of trust in tax authorities is low. The results of this study are expected to contribute theoretically and practically, to emphasize the importance of forming taxpayer awareness and trust in tax authorities.
Corporate Social Responsibility of Five-Star Hotels in Bali
Authors: Rini I Gusti Ayu Intan Saputra , Hasim Muhammad Asyraf , Datrini Luh Kade
Published: June 2023

This study aims at describing the CSR of five-star hotels in Bali, analyze the perceptions of the surrounding community towards hotel CSR and provide recommendations for CSR strategies for hotels based on the GRI Standards and local community perceptions. Respondent samples were selected using purposive sampling and data in the study were collected using interviews, documentation and questionnaires. This study uses an interactive model of qualitative data analysis techniques. The results of the study prove that: for the CSR the five-star hotels in Bali do not have an autonomous sector and do not have their own budgetary authority. Five-star hotels in Bali have also not reported their own CSR activities in the sustainability report. CSR activities of the hotels are mostly in the form of donations (philanthropy). 29% of the CSR activities of the hotels are perceived as low by the surrounding community, and in the end, this research is able to produce several recommendations for CSR management strategies for five-star hotels in Bali.
The Influence of Love of Money and Machiavellian Towards Fraud with Faith of Karma Phala as Moderation
Authors: Pradnyana I Made Pradnyana Paradila , Sujana I Ketut , Widanaputra Anak Agung Gde Putu , Rasmini Ni Ketut
Published: June 2023

This study aims to analyze the effect of love of money and machiavellian on fraud, as well as to test whether belief in karma phala can weaken this influence. This research was conducted on LPD administrators in Buleleng Regency with a total sample of 213 respondents, which were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian positively affect fraud. This means that the more the love of money and machiavellian possessed by the LPD management, the higher the tendency to commit fraud. Belief in karma phala can weaken the influence of the love of money and machiavellian on fraud. This means that the attitude of love of money and machiavellian accompanied by the practice of good karma phala can reduce the negative influence of the love of money and machiavellian on fraud.
PENGARUH INCOME DAN FINANCIAL KNOWLEDGE SERTA LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR
Authors: Andriyani Luh Intan Rini , Cipta Wayan
Published: June 2023

Penelitian ini bertujuan untuk memperoleh temuan yang teruji tentang pengaruh secara simultan dan pengaruh secara parsial dari income, financial knowledge, dan locus of control terhadap financial management behavior. Jenis penelitian adalah kuantitatif kausal. Subjek penelitian adalah karyawan swasta di Desa Sangsit. Objek penelitian adalah income, financial knowledge, locus of control, dan financial management behavior. Data dikumpulkan dengan kuesioner, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Income, Financial Knowledge dan Locus of Control berpengaruh positif signifikan terhadap Financial Management Behavior, (2) Income berpengaruh positif dan signifikan terhadap Financial Management Behavior, (3) Financial knowledge tidak berpengaruh terhadap Financial Management Behavior, (4) Locus of control berpengaruh positif dan signifikan terhadap Financial Management Behavior.
Pengaruh Literasi Keuangan, Persepsi Kredibilitas Dan Persepsi Manfaat Terhadap Minat Penggunaan E-Money GoPay Pada Masa Pandemi Covid-19
Authors: Sari Kadek Heni Yuliana , Devi Sunitha
Published: June 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi keuangan, Persepsi Kredibilitas dan Persepsi Manfaat Terhadap Minat Penggunaan E-money GoPay Pada Masa Pandemi Covid-19. Penelitian ini merupakan penelitian kuantitatif. Sumebr data yang digunakan terdiri dari data primer dan data sekunder. Populasi dalam penelitian ini adalah masyarakat pengguna GoPay di Kabupaten Buleleng. Metode pengumpulan data menggunakan kuisioner dengan google form dan diukur menggunakan skala likert. Teknik pengambilan sampel menggunakan metode purposive sampling dengan 270 responden. Metode analisis data dalam penelitian ini menggunakan analisis regresi berganda diolah dengan bantuan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh positif signifikan terhadap minat penggunaan E-money GoPay pada masa pandemi covid-19. Persepsi kredibilitas berpengaruh positif signifikan terhadap minat penggunaan E-money GoPay pada masa pandemi covid-19. Persepsi manfaat berpengaruh positif signifikan terhadap minat penggunaan E-money GoPay pada masa pandemi covid-19.
ANALISIS RISIKO DALAM AKUNTANSI SEKTOR PUBLIK PADA PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) DI DESA KALIANGET
Authors: Widiarini Putu Yunik , Astawa I Gede Putu Banu
Published: June 2023

Village Fund Direct Assistance (BLT-DD) is one of the government programs in the form of financial assistance to poor families in villages sourced from the Village Fund to reduce the impact of the COVID-19 pandemic. The implementation of this program is of concern to all parties because the value of the assistance provided is quite large during the pandemic, so there may be risks that can hinder the objectives of the BLT-DD program. This study aims to analyze the risks that occur in the BLT program in Kalianget Village; it is hoped that the community village government can jointly minimize the risks that exist in social assistance programs, especially BLT-DD. This study uses a qualitative method by observing the phenomena that occur in the object of research. Data collection techniques used by researchers are observation, interviews, and documentation studies. After the data has been collected, the researcher will then carry out data reduction, data presentation, and test the validity of the data linking relevant theoretical studies so as to obtain research results, namely the types and levels of risk that exist in the BLT program in Kalianget Village. The results of this study can show the type and level of risk in the implementation of the BLT-DD program. The risk of implementing the BLT-DD program in Kalianget Village can be identified through the public sector accounting process, there are five types of risks, namely the risk at the planning stage, namely the risk of data collection delays with a moderate to high level of risk, at the budgeting stage there is a risk of mismatch of village fund budget allocations with the number of poor people in villages with a low level of risk, the budget realization process has possible risks, namely the risk of discrepancies in budget realization between the number of proposed beneficiary families (KPM) and the number of KPMs receiving with a low-moderate level of risk, at the accountability reporting stage there is a risk of delay in preparing reports accountability of the BLT-DD program with a low level of risk, and the stages of supervision can identify the existence of a supervisory risk in the implementation of BLT that is less than optimal with a low level of risk.
Pengaruh Financial Literacy, Herding Behavior, Dan Locus Of Control Terhadap Keputusan Menabung Emas Pada Nasabah Tabungan Emas Pegadaian Area Denpasar 1
Authors: Wahyuni Ni Komang Sinta , Sujana Edy
Published: June 2023

Setiap suatu penelitian tentu saja mempunyai tujuannya. Dan disini peneliti ingin mengetahui dan menganalisis seberapa besar pengaruh financial literacy, herding behavior, dan locus of control terhadap keputusan investasi nasabah tabungan emas. Penelitian ini dilakukan dengan pendekatan kuantiitatif. Populasi dalam penelitian ini adalah nasabah tabungan emas pegadaian area Denpasar 1, dalam penentuan. Adapun responden sejumlah 326 orang. Dalam imlementasinya sampel ini diambil  melaui  proses purposive sampling. Untuk daata yang dipergunakan ialah bersumber primer data yang mana terdapat penyebaran kuesioner/angket melalui google form. Untuk analisis data melalui teknik yang dalam penelitian ini menggunakan uji regresi linier berganda serta untuk proses pengolahan datanya peneliti menggunakan bantuan software IBM SPSS Statistics for windows versi 16. Hasil dalam penelitian ini menunjukkan bahwa variabel financial literacy, herding behavior, dan locus of control berpengaruh positif signifikan terhadap keputusan investasi pada nasabah tabungan emas pegadaian area Denpasar 1.
Konsep Wrddhi Grhiyad Dalam Pengendalian Kredit (Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali)
Authors: Pratama I Putu Hery Putra , Dewi Luh Gede Kusuma
Published: June 2023

This study aims to determine the application of the wrddhi grhiyad concept that can be used as a work base by the Subamian Traditional Village LPD in credit control, and the effectiveness of the application of the wrddhi grhiyad concept as the value of Hindu local wisdom in credit control at the Subamian Traditional Village LPD. Sources of data used are primary and secondary data. Primary data was obtained from interviews, while secondary data was obtained from the profile of the Subamian Traditional Village LPD, the Subamian Traditional Village LPD credit realization report, the Subamian Traditional Village LPD profit and loss report, and an overview of the application of the wrddhi grhiyad concept in credit control at the Subamian Traditional Village LPD. The method of data collection was done through observation, interviews, documentation, and literature study. The analytical method used is descriptive qualitative method. The results of this study indicate that the application of the concept of wrddhi grhiyad as the value of Hindu local wisdom can be used as a working basis in credit control, because it is able to suppress and prevent the risk of bad credit. The application of the wrddhi grhiyad concept as the value of Hindu local wisdom in controlling credit is effectively used because it is in line with the purpose of the establishment of the the Subamian Traditional Village LPD, namely the welfare of the community and the LPD without reducing the value of Hindu local wisdom.
Pengaruh Tingkat Keseriusan Pelanggaran, Personal Cost, Komitmen Profesional, dan Self Efficacy Terhadap Intensi Melakukan Whistleblowing (Studi Empiris Pada Lembaga Perkreditan Desa Kecamatan Penebel)
Authors: Cahyani Ni Luh Made Anggi Dwi , Dewi Nyoman Ayu Wulan Trisna
Published: June 2023

Abstrak

Penelitian ini memiliki tujuan untuk mengetahui: (1) pengaruh tingkat keseriusan pelanggaran terhadap intensi melakukan whistleblowing, (2) pengaruh personal cost terhadap intensi melakukan whistleblowing, (3) pengaruh komitmen profesional terhadap intensi melakukan whistleblowing, dan (4) pengaruh self efficacy terhadap intensi melakukan whistleblowing. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah seluruh karyawan LPD di Kecamatan Penebel. Sampel yang digunakan dalam penelitian ini adalah 150 karyawan LPD. Data penelitian diperoleh dari penyebaran dan pengumpulan kuesioner. Data penelitian ini kemudian dianalisa menggunakan (1) analisis deskriptif, (2) uji instrumen (uji validitas dan reliabilitas), (3) uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas) (4) uji hipotesis (uji analisis regresi berganda, uji koefisien determinasi (adjust R2) dan uji T). Hasil penelitian menunjukkan bahwa: (1) tingkat keseriusan pelanggaran tidak berpengaruh terhadap intensi melakukan whistleblowing, (2) personal cost berpengaruh positif terhadap intensi melakukan whistleblowing, (3) komitmen professional berpengaruh positif terhadap intensi melakukan whistleblowing, (4) self efficacy berpengaruh positif terhadap intensi melakukan whistleblowing.

Kata kunci: tingkat keseriusan pelanggaran; personal cost; komitmen profesional; self efficacy; whistleblowing.
Pengaruh Solvabilitas Dan Laba Operasi Terhadap Kecenderungan Audit Delay Dengan Struktur Kepemilikan Manajerial Dan Ukuran Perusahaan Sebagai Pemoderasi
Authors: Dhelia Dayu Anasthasia  , Gede Adi Yuniarta  , Desak Nyoman Sri Werastuti
Published: June 2023

Abstract
This study aims to prove (1) the effect of solvency on audit delay, (2) the effect of operating profit on audit delay, (3) managerial ownership structure can moderate the effect of solvency on audit delay, (4) managerial ownership structure can moderate the effect of operating profit. has an effect on audit delay, (5) firm size can moderate the effect of solvency on audit delay, and (6) firm size can moderate the effect of operating profit on audit delay. To achieve the research objectives, the research design used is causal quantitative by using secondary data obtained from the company's annual financial statements. The population of this research is all companies in the Property, Real Estate and Building Construction sector on the Indonesia Stock Exchange as many as 65 companies. The sampling technique in this study used purposive sampling with a total sample of 35 companies. The data analysis technique used is moderated regression analysis. The results show that (1) solvency has a positive effect on audit delay, (2) operating profit has a negative effect on audit delay, (3) managerial ownership structure can moderate the effect of solvency on audit delay, (4) managerial ownership structure can moderate the effect of earnings. operations affect audit delay, (5) firm size can moderate the effect of solvency on audit delay, (6) firm size can moderate the effect of operating profit on audit delay.
Keywords : solvency, operating profit, managerial ownership, firm size, audit delay
Determinan Kinerja Maqashid Syariah dengan Corporate Governance sebagai Variabel Moderasi Pada Bank Umum Syariah di Indonesia
Authors: Raudlatul Izzah  , Purnamawati I Gusti Ayu , Yuniarta Gede Adi
Published: June 2023

ABSTRACTWith the Covid-19 pandemic, Islamic banking has quite a lot of challenges, so with this Islamic banking must be able to target problems that arise and then turn them into opportunities to be better. This study aims to examine and analyze the influence of Islamic intellectual capital, Islamic performance index, Islamic corporate social responsibility on the performance of Islamic maqashid and examine and analyze the effect of IIC, IPI, ICSR moderated by corporate governance on the performance of Islamic maqashid in Islamic banks in Indonesia. The population in this study were all registered Islamic banking in Indonesia. The sample in this study is the financial statements and annual reports of Islamic banking registered in Indonesia. While the sampling technique uses a saturated sample technique, which means that the entire population is a sample. The analytical method used is MRA using SPSS 22. This research uses Resource Based Theory. The results of this study indicate that IIC and ICSR have a significant positive effect on the performance of maqashid sharia, IPI does not have a significant positive effect on the performance of maqashid sharia. Corporate governance is able to moderate IIC and ICSR on the performance of maqashid sharia, while corporate governance has not been able to moderate IPI on the performance of maqashid sharia.
Keywords: IIC, IPI, ICSR, CG, and Maqashid Sharia Performance
Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Internet Financial Reporting Terhadap Harga Saham Pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia
Authors: Sari Ni Kadek Mutiara , Julianto I Putu
Published: June 2023

Abstract
This study was aimed to determine the effect of financial performance, firm size and Internet Financial Reporting (IFR) toward stock prices in telecommunications companies listed on the Indonesia Stock Exchange. Aspects of financial performance used in this study were associated with financial ratios in the form of Return on Asset (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR). This type of research was quantitative research. The sample of this study was determined by using a purposive sampling technique with criteria for determining the sample, namely telecommunication companies listed on the Indonesia Stock Exchange during the 2018-2020 period, companies that have annual reports and sustainability reports for the 2018-2020 period and companies that have official company websites, in order to obtain sample data of 10 companies. Then, the data was analyzed by multiple linear regression analysis using SPSS 26 application. The results showed that ROA, DER, CR, firm size and IFR had an effect on stock prices.
Keywords: Financial Performance, Firm Size, IFR, Stock Price
Pengaruh Sistem Pengendalian Internal, Budaya Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Dengan Good Corporate Governance Sebagai Variabel Intervening
Authors: Widyawati Ni Putu Agustina , Sujana Edy , Diatmika I Putu Gede
Published: June 2023

ABSTRACT
This study aims to examine and analyze the effect of the internal control system, organizational culture and human resource competence on fraud prevention with good corporate governance as an intervening variable. The data collection method used a survey method using a questionnaire. The population of this research is BUMDes Management in Buleleng Regency, which is 761 people. The sampling technique used was purposive sampling with criteria for BUMDes management who served as chairman and treasurer of BUMDes. Based on these criteria, a sample of 252 people from 126 BUMDes in Buleleng Regency was obtained. The data analysis method used in this research is to use the help of Smart PLS software version 3.0. The results showed that the internal control system, organizational culture, and human resource competence had a positive and significant effect on good corporate governance. Internal control system and human resource competence have a positive and insignificant effect on fraud prevention, while organizational culture and good corporate governance have a positive and significant effect on fraud prevention. Internal control system, organizational culture and competence of human resources through Good Corporate Governance have a positive and significant effect on fraud prevention.
Keywords: internal control system, organizational culture, human resource competence, fraud prevention, good corporate governance
Pengaruh Literasi Keuangan, Karakteristik Wirausaha, dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan UMKM Industri Tekstil di Kecamatan Klungkung pada Masa Pandemi Covid-19
Authors: I Komang Gede Wirayasa  , Yasa I Nyoman Putra
Published: June 2023

Abstract
The purposes of this study were to determine the effect of financial literacy, entrepreneurial characteristics, and the use of accounting information on the success of the textile industry MSMEs in Klungkung District during the Covid-19 Pandemic Period. The sample size was determined using the Isaac & Michael formula and obtained as many as 185 textile industry MSMEs with the respondent selection technique using purposive sampling. Sources of data in this study are primary data and secondary data. This study used a quantitative research design with data collection methods carried out by distributing questionnaires. The data analysis method used is a multiple linear regression test. The data were analyzed using SPSS version 23 for windows. The results of this study indicate that: (1) financial literacy has a positive and significant impact on the success of the textile industry MSMEs in Klungkung District during the Covid-19 pandemic; (2) entrepreneurial characteristics have a positive and significant impact on the success of the textile industry MSMEs in Klungkung District during the Covid-19 pandemic; and (3) the use of accounting information has a positive and significant effect on the success of the textile industry MSMEs in Klungkung District during the Covid-19 pandemic.
Keywords : The success of the textile industry MSME, financial literacy, entrepreneurial characteristics, accounting information.
Pengaruh Pemahaman Akuntansi, Literasi Keuangan, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM Di Kecamatan Negara
Authors: Ni Komang Trisnadewi  , Dewi Nyoman Ayu Wulan Trisna
Published: June 2023

Abstract
The purpose of this study was to determine the effect of understanding accounting, financial literacy, venture capital, creativity, and the use of social media on the sustainability of MSMEs in Negara District. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population used in this study is formal MSME actors in the Negara District. Determination of the sample in this study using purposive sampling method which will calculate the minimum number of samples using the Slovin formula which results in a calculation of 312 samples from a total population of 1,425 MSMEs. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 25. The results of this study obtained the results that accounting understanding, financial literacy, venture capital, creativity, and the use of social media has a positive and significant impact on the sustainability of MSMEs in Negara District. 
Keywords: Accounting Understanding, Financial Literacy, Business Capital, Creativity, Utilization of Social Media, MSME Sustainability.
Analisis Nilai CAR , LDR Dan NPL Pada Nilai ROA LPD Desa Adat Penglatan
Authors: Widana I Gede Rizki , Ferayani Made Dwi
Published: June 2023

Abstract
At the analysis stage of the CAR value. However, the researcher applies the data sourced from the LPD financial statements, namely by using a quantitative approach. In observing the data, an evaluation tool is needed, namely using multiple linear analysis by conducting the analyzer so that it can find out the strong relationship related between each variable and provide an explanation of the effect simultaneously and then partially test with the aim of knowing the impact given by the independent variable, namely CAR, NPL to dependent ROA. After knowing the results of data management, the next step is to measure the construct test through coefficients by obtaining an R square relationship of 34.4% LPD ROA value resulting from the independent variable. The next step is the simultaneous test if the CAR, LDR, and NPL values ​​on ROA get results together and will have a positive impact on the Roa variable. then through the T test, it was found that the CAR value had a positive and insignificant effect on ROA, LDR was able to provide a positive relationship but did not meet the standard p value on ROA and the effect of NPL on ROA had positive and insignificant results.
Keywords: CAR, LDR, NPL,ROA
Pengaruh Pertumbuhan Ekonomi, Kapitalisasi Pasar, Suku Bunga Bank Indonesia, Inflasi, Dan Volatilitas Harga Saham Sebagai Variable Moderating Terhadap Kinerja Pasar Saham Perbankan Syariah Di Indonesia
Authors: Suputra Kadek_payas , Purnamawati I Gusti Ayu , Werastuti Desak Nyoman Sri
Published: June 2023

ABSTRACT
This research purpose to explore and analyze the effect of growth, market capitalization, Bank Indonesia interest rates, and inflation on the stock market performance of Indonesian Islamic banks, moderated by stock price volatility. The method of data collection in this study is the method of documentation. The population of this study is all Islamic banks registered in Indonesia. The samples for this study are islamic banking financial statements and annual reports from the 14 largest Islamic commercial banks in Indonesia. This research approach uses moderate regression analysis analyzed with SPSS. As a result, economic growth has a significant positive effect on stock market performance, market capitalization has a significant positive effect on stock market performance, interest rates have a significant negative effect on stock market performance, Inflation has proven to have a significant negative effect on stock market performance, meanwhile, Stock Price Volatility is able to moderate Economic Growth, Market Capitalization, Interest Rates, Inflation against The Performance of the Indonesian Islamic Banking Stock Market.
Keywords: Economic Growth, Market Capitalization, Bank Indonesia Interest Rates, Inflation, Stock Price Volatility, Stock Market Performance
Perumusan Strategis Industri Kecil Dan Kerajinan Di Bali Dengan Pendekatan Balance Scorecard
Authors: Riana I Gede , Sedana I. B. Panji , Mustanda Ketut
Published: June 2023

Industri kecil dan menengah memiliki peran strategis dalam pembangunan ekonomi di Indonesia, terutama dalam menyerap tenaga kerja unskill dan semi skill. Selama ini terbukti mampu membantu keluar dari krisis keuangan yang terjadi. Sehingga penelitian ini bertujuan untuk menemukan strategi yang tepat guna memberdayakan industri kerajinan secara optimal. Penelitian ini menggunakan cluster sampling dan respondennya adalah mereka yang berperan dalam pemberdayaan UKM. Penelitian ini menggunakan analisis SWOT untuk menghasilkan strategi besar seperti penelitian strategi. Hasil penelitian ini: faktor strategis internal yang mempengaruhi pembangunan berkelanjutan IKK di Bali, diantaranya adalah perspektif keuangan yang terdiri dari; ketersediaan modal kerja dan efektivitas penggunaan dana; perspektif pelanggan yang terdiri dari dukungan promosi, pangsa pasar, dan harga produk. faktor strategis eksternal antara lain perspektif keuangan antara lain tingkat inflasi, tingkat pertumbuhan ekonomi, tingkat suku bunga, dan ketersediaan bahan baku dengan harga yang terjangkau; perspektif pelanggan, termasuk budaya masyarakat, sikap masyarakat, dan pertumbuhan populasi.

Kata Kunci: balanced scorecard, analisis SWOT, industri kerajinan, pemberdayaan
Jargon Used in Traditional Cockfighting Ceremony at Cempaga Village
Authors: Kurniawan Mas Adi , Ramendra Dewa Putu , Juniarta Adi Krisna
Published: June 2023

Jargon yang ada dalam tradisi sabung ayam tradisional umumnya hanya digunakan oleh masyarakat yang bergabung dan datang ke arena upacara sabung ayam tradisional. Artinya, jargon sabung ayam tradisional hanya diketahui oleh pemain dan orang-orang yang terlibat dalam sabung ayam tradisional ini. Penelitian ini memiliki tujuan untuk menemukan jargon yang ada dalam tradisi perayaan sabung ayam. Penelitian ini didesain dalam bentuk penelitian deskriptif kualitatif. Metode yang digunakan untuk mengumpulkan data yaitu observasi dan wawancara. Wawancara dilaksanakan dengan mewawancarai dua informan terpercaya. Teknik yang digunakan untuk menganalisis data yaitu analisis deskriptif kualitatif. Penelitian ini menggunakan metode analisis data meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan akhir, dan verifikasi. Hasil penelitian menunjukkan bahwa ada 43 jargon yang ditemukan di tradisi perayaan sabung ayam ini. Jargon tersebut dibedakan menjadi 2 tipe, yaitu word formation process dan word class. 25 word class, 12 affixations, dan 6 compounding words. Semua jargons memiliki arti masing-masing yang akan digunakan oleh para pemain (bobotoh) di arena sabung ayam.
The Tri Kaya Parisudha-Based SFAE Learning Model Has A Positive Impact on Fifth-Grade Students' Science Knowledge Competencies
Authors: Putri Ni Komang Ayu Triana , Wiarta I Wayan
Published: June 2023

Learning that takes place, especially science subjects, is different from the mandate of the 2013 curriculum. The science knowledge competence of elementary school students still needs to improve. This study aims to analyze the effect of the SFAE learning model based on Tri Kaya Parisudha on students' science knowledge competence. This type of research is a quasi-experiment using a nonequivalent control group design. The population of this study was all grade V students, as many as 443 students, with sample determination using a cluster random sampling technique. The data collection method used an essay-type test. The research data were analyzed using descriptive statistical techniques and inferential statistical analysis (t-test). The results of hypothesis testing using the t-test technique with polled variance formula obtained a t-count equal to 4.67 more than the t-table equal to 1.998 at a 5% significance level with dk equal to 63, so Ha is accepted, and H0 is rejected. So it is concluded that the SFAE learning model based on Tri Kaya Parisudha affects students' science knowledge competence. This research implies that the SFAE learning model based on Tri Kaya Parisudha is expected to be an innovative learning model to encourage student activeness and improve learning outcomes.
Merdeka Belajar: The Perspective of Progressivism and its Relevance to Teachers as Agents of Change
Authors: Kulsum Umi , Erlitawanty
Published: June 2023

Merdeka Belajar and Progressivism want changes for the better and with quality. Education practitioners, especially teachers, need to address the change process wisely. This study aims to describe Merdeka Belajar from the point of view of Progressivism in educational renewal—writing method with literature review (literature review). The literature review is carried out by collecting data from various sources of literature as a source of ideas to explore new ideas so that a new theoretical framework can be developed as a basis for solving problems. The results of the writing show that Merdeka Belajar is an effort towards quality education, creating innovative and fun education, and building superior, intelligent, creative human resources to face future challenges; The concept of Merdeka Belajar has parallels with the concept of Progressivism emphasizing independence and freedom for teachers, students, schools towards implementing education in a better direction; Merdeka Belajar in the perspective of Progressivism has relevance to the teacher as an agent of change. Based on these results, the agent of change for teachers implies that teachers are very influential in the renewal of quality education. He was changing himself to act professionally, encouraging students to always progress as a generation that will respond to the challenges of changing times, in line with the goal of Merdeka Belajar in the perspective of Progressivism.
Night and Light Nocturnal Tourism
Authors: Cambrubí Raquel , Coromina Lluis , Guía Jaume
Published: June 2023

In this chapter we deal with daily time cycles in relation to tourism, in particular differentiating the temporal variations between day-time and night-time. The day is the time normally considered for action and the night for sleep, or at least for rest. Therefore tourism activity is usually concentrated during day-time. Consequently, the taken-for-granted and dominant images of tourism destinations are most often represented in the form of day-time images, when the natural light of the sun bathes every corner of the visual landscapes. This leaves night-time as a secondary player, if at all represented, in tourism destinations’ product, marketing and branding strategies.
Measuring Temporal Performance in Tourism
Authors: Haynes Natalie , Egan David
Published: June 2023

This chapter introduces the key metrics used by tourism businesses in improving the temporal performance of their businesses, specifically in the areas of occupancy, revenue and profit. The underlying theory of temporal pricing was explored in detail in the previous chapter. In this chapter we focus on the real-life application of these theoretical concepts and review the range of metrics available to individual tourism businesses. The chapter will also raise some of the real-life trade-offs facing tourism businesses in trying to maximise profits in a dynamic marketplace. In addition we will also consider what these practices mean for individual tourist consumers and the metrics and tools available to consumers to benefit from tourism businesses’ desire to maximise the utilisation of their resources. Metrics are a range of quantitative measures commonly used to track and compare performance.
Planning for Seasons the Macro Level
Authors: Heimel Jana
Published: June 2023

The purpose of this chapter is to provoke students to think about the wider implications of temporal variation as challenges for operational planning for tourism businesses. In order to achieve this, this chapter will provide holistic perspectives and case studies from a range of players within the tourism related industries, e.g. tour operators, cruise line operators, transport operators and visitor attractions. A framework of operational implications of temporal variation is used, including fleet planning, labour and supply chain contracting among others, against which case examples from different sectors are compared and contrasted.
Seasonal Employment in Tourism
Authors: Baum Tom , Duncan Tara , Forsyth Deborah
Published: June 2023

This chapter addresses the specific relationship between seasonality in tourism and employment in the sector. Consumer demand for tourism products and services fluctuates hugely in temporal terms across the day, week and season and in response to planned and unexpected events such as economic downturn, natural disasters and, as we witnessed so dramatically in 2020, as a consequence of a global health crisis. This variability is known as stochastic demand and has a very significant impact on the lives of those who work in tourism, on who they are, where they come from and what opportunities tourism is able to offer them. In this chapter, we will discuss how the consequences of one particular dimension of stochastic demand, seasonality, impacts on work and the workforce in tourism. We will illustrate what tourism employment in relatively seasonal destinations looks like and how such employment fits into the local community and its economy by drawing on two case examples from the summer destination of Tofino on the west coast of Vancouver Island in British Columbia, Canada and the winter visitor area of Sälen in mid Sweden.
Temporality the Destination Management Perspective
Authors: Metcalfe Jean , Fallon Paul
Published: June 2023

This chapter considers temporality from the perspective of the Destination Management (or Destination Marketing) Organization, commonly known as the DMO. DMOs ‘do’ destination management, which “essentially equates to management processes that aim to attract visitors” (Laesser & Beritelli, 2013: 47). As such, DMO activity comprises interventions to develop the visitor economy of a specific place, relating mainly, but not limited to planning, lobbying, marketing and service co-ordination (Laesser & Beritelli, 2013). Depending upon their individual contexts, DMOs have varying responsibilities but they share the one related to marketing. This issue is considered in more depth, later in the chapter.
Planning for Seasons Value Chain Management and Digitization
Authors: Heimel Jana
Published: June 2023

The purpose of the chapter is to provoke students to think about the wider implications of temporal variation as challenges for operational planning for tourism businesses. In order to achieve this, this chapter will provide holistic perspectives and case studies from a range of players within the tourism related industries: e.g. tour operators, cruise line operators, transport operators, visitor attractions. The chapter demonstrates how value chain management supports planning for seasonal variations and how important the role of digitalization is.
The Growth of De Temporalisation in Tourism
Authors: Ali Alisha , Murray Philip
Published: June 2023

Tourism is more than physical travel to another place. For many, tourism offers educational, cultural, spiritual and life affirming benefits going beyond the generic (business or leisure) motivations for travel. Individual values also influence and motivate the type of tourism experience desired. Over time tourists’ motivations, knowledge, desire and sophistication will change but the notion of seasonality will retain a strong influence on when, how and where people travel. Many tourist economies use this seasonal influence to efficiently manage capacity and maximise revenue, however this is only one aspect of tourism’s temporal relationship. Dynamic megatrends and tourism’s digital revolution are challenging this traditional notion of seasonality by creating temporal shifts.
Seasonality and Overtourism
Authors: Butler Richard
Published: June 2023

Writing at a time when Covid-19 has been prevalent throughout the world, to discuss issues such as seasonality and overtourism may seem both inappropriate and insensitive. Many tourist destinations and most elements of the tourism industry have, during 2020 and 2021, severely suffered economically from an absence of tourists rather than an imbalance or surfeit of visitors. The concerns about overtourism in particular, expressed so strongly in the last years of the second decade of the 21st century (see for example, Dodds & Butler, 2019; Milano et al., 2019), now seem strangely irrelevant and unmemorable. However, it is likely that what are viewed as major difficulties in tourism, both seasonality and overtourism, are almost certain to return to many destinations in the not too distant future. The fact that so many potential tourists were denied the opportunity to travel, particularly to foreign destinations, for almost the whole of 2020 and much of 2021, means that there is a great deal of latent demand forcibly pent up in most, if not all, of the traditional major origin countries.
Time and Tourism
Authors: Goulding Philip
Published: June 2023

The relationships between tourism and time are multi-dimensional and complex. At a macro level, the mass movement of people for touristic purposes within and across the various parts of the globe appears as a relentless surge of travel throughout the course of the year. However, in practice, the temporal spread of tourism is far from uniform. The reality is a complex mix of travel patterns that pulse in intensity at different times of the year according to geography, destination resources, climate, human motivations, personal circumstances, economic wellbeing, transport infrastructures and the activities of a sophisticated tourism industry that responds in numerous ways to temporal variations in demand. The shorthand for this is ‘seasonality’, a concept that has been synonymous with tourism ever since recreational travel became established (Butler, 2001; Bar On, 1975).