bluuebunny/crossref_metadata_2025 huggingface dataset:
Investigation of the solid oxidizer effect on the metal geotechnology efficiency
Authors: Yussupov Khalidilla , Aben Erbolat , Akhmetkanov Dalelkhan , Abenk Khairulla , Yussupova Saltanat
Published: December 2023

Purpose. The research is aimed at increasing the useful component content in a pregnant solution during in-situ leaching (ISL) using a solid oxidizer and increasing the ferric iron concentration in the leaching solution based on laboratory research. Methods. Laboratory research is performed on a specially developed model electrolyzer for obtaining comparative data on divalent iron oxidation to trivalent iron and the change in the useful component content in a pregnant solution. Firstly, tests are conducted with a basic leaching solution, then on the oxidation of the leaching solution with a solid oxidizer in the form of a lead dioxide plate. Tests are conducted by changing sulphuric acid concentration within 5-50 g/l, amount of divalent iron ions in the solution from 0.5 up to 4.0 g, lead dioxide plate surface area from 19 to 76 cm2. The leaching time is up to 10 hours. Findings. The results of laboratory research on determining the oxidation degree of divalent iron ions and change in the oxidation-reduction potential (ORP) depending on the sulphuric acid concentration and on the initial concentration of divalent iron ions in the initial solution are presented. With a change in the sulphuric acid concentration from 5 to 50 g/l, the oxidation value of divalent iron ions increases from 26.5 to 96.5%, and with an increase in the initial solution concentration of divalent iron, the oxidation degree of divalent iron naturally decreases from 95.2 to 58.8%. In the initial leaching solution, the divalent solution concentration is 312 mg/l, and that of the trivalent solution is 288 mg/l. After oxidation with a solid oxidizer, the divalent and trivalent iron concentrations are 56 and 392 mg/l, respectively. In the course of further laboratory research using core materials from a uranium deposit, it has been revealed that when leaching with a basic solution, the uranium content in the pregnant solution is 19.36 mg/l, and when leaching with a solution after oxidation with a solid oxidizer, it is 27.9 mg/l, which is by 8.54 mg/l more. Originality. New dependences have been determined of the oxidation degree of divalent iron ions to trivalent one on the sulphuric acid concentration and on the initial concentration of divalent iron ions, as well as the useful component content in the pregnant solution on the leaching time when using a solid oxidizer. Practical implications. Using of a solid oxidizer, it is possible to increase the trivalent iron concentration in the leaching solution and the useful component content in the pregnant solution compared with the basic technology, thereby reducing the time of mining uranium reserves. Proposed technology is environmentally friendly, with low capital costs.
Geological and geostatistical analysis for equivalent uranium and thorium mineralization, Gattar-V Eastern Desert, Egypt
Authors: Saber El Sayed A. Saber , Ismael Ashraf , Embaby Abdelrahem , Darwish Yehia Z , Selim Samir M , Gomaa Ehab , Arafat Ahmed A
Published: December 2023

Purpose. This paper aims to assess the distribution of uranium and thorium ore grade distribution to produce a uranium potential map and estimate of the uranium ore reserves in the Gattar-V area, Eastern Desert, Egypt. Methods. Multidisciplinary approach is applied to determine the equivalent uranium mineralization in the Gattar-V area. It includes geological (petrographical, mineralogical and geochemical) and geostatistical (kriging analysis and variogram models) methods. Findings. Geological studies show that the U-mineralization located along or near the contact between younger granites and Hammamat sediments exhibits episyenitization and bleaching alteration, respectively. Geochemical studies indicate a strong relationship between U-mineralization and Chemical Alteration Index (CIA), alteration features, and associated hydrothermal solution mineralization. The geostatistical method is used to study the behavior and distribution of U and Th in both younger granites and Hammamat sediments. The Total Gamma, eU, and eTh values are used in kriging analysis and variogram models to determine their spatial dependence and perform a spatial interpolation of sparse measurements and deposition level map. Originality. The use of a multidisciplinary method combining petrographical, mineralogical and geochemical investigations with geostatistical analysis allowed for a quantitative evaluation of the spatial location of geological objects such as uranium mineralization in the area. Practical implications. Variogram models and kriging analysis can also be used to assess the lithological composition of rocks and mineralogical phases, and they also provide a clear vision of the elements distributed in the ore, which is very useful during the planning and production stages.
Use of solid mining waste to improve water retention capacity of loamy soils
Authors: Kostenko Viktor , Bohomaz Olha , Hlushko Inna , Liashok Nataliia , Kostenko Tetiana
Published: December 2023

Purpose. The research explores the possibility of increasing the fertile properties of agricultural soils of loamy type by adding burnt-out dump mass from coal enterprises. Methods. Laboratory research on parameters of penetration and retention capacity of sorbed and meniscal water for diffe-rent burnt-out rock fractions. The burnt-out rock was sampled from the mine No. 5/6 waste rock dump in the city of Myrnohrad, Donetsk Oblast, and divided into four fractions from 0.63 to 10 mm. The water penetration coefficient of the soil with the added dump mass is measured by the velocity of water seepage into the test samples. The ability of rock additives to retain film-sorbed and capillary water is assessed by comparing the weight of dry and moistened samples of crushed dump mass. Findings. The velocity parameters of water penetration into samples of loamy mixtures with burnt-out dump mass with fractions ranging from 10 to 0.63 mm in size have been determined. It has been found that an increase in the percentage of burnt-out rock in the mixture leads to an increase in the water penetration velocity from 1.2 ml/cm2·min with a rock content of 30% to 30.66 ml/cm2·min with a rock content of 70%. The highest penetration coefficients are achieved when adding rock with a small fractional composition of 0.63-3 mm, since an increase in grain size leads to a reduction in the coefficient by se-veral times. It has been determined that with an increase in the size of the rock fractions in a loamy mixture, the retention capacity of sorbed and pore water suitable for plant nutrition decreases by approximately 40%. Originality. For the first time, the parameters of penetration coefficients, as well as the accumulation of sorbed and meniscal water for mine waste in the Selidovo-Pokrovskyi district of Donbas, have been determined. Practical implications. The results obtained can be used to improve the physical properties of agricultural soils of loamy type by increasing their water retention capacity.
Optimizing the blast fragmentation quality of discontinuous rock mass: Case study of Jebel Bouzegza Open-Cast Mine, North Algeria
Authors: Bedri Khaoula , Hamou Malek Ould , Filali Mira , Hadji Riheb , Taib Hassan
Published: December 2023

Purpose. The research aims to investigate the impact of discontinuity characteristics, including dip direction, dip and joint spacing, on the size distribution of blasted fragments in mines and quarries. The accuracy of blasting results is essential for efficient operations, and understanding these factors can enhance blast fragmentation outcomes. Methods. We conducted our research at the Jebel Bouzegza C01 aggregate quarry, analyzing eight blast benches. To determine fragment sizes, we employed image processing tools to calculate P50, P80, and Pmax sizes. Additionally, we used the Kuz Ram model to predict the average size (X50) and the percentage of oversize fragments (Pmax). The determination coefficient (R²) is calculated for both methods to assess their correlations with dip direction. Findings. Our analysis revealed significant findings related to the impact of discontinuity characteristics on fragment size distribution. The dip direction exhibits the strongest correlation of Pmax size when using Split Desktop and X50, as well as Pmax% with the Kuz Ram model. Joint spacing also plays a role in influencing blast fragmentation outcomes, although its effect depends on the infill materials. Originality. This research contributes to the understanding of factors affecting blast fragmentation outcomes. The research focuses on dip direction, dip and joint spacing characteristics, and adds to existing knowledge in this field. Practical implications. The findings of this research have practical implications for mines and quarries, offering valuable guidance for site investigations and optimization of blasting practices. By assessing properties such as dip direction and joint spacing, blasting operations can be enhanced to achieve more efficient and accurate results.
Prediction of underground mining-induced subsidence: Artificial neural network based approach
Authors: Nguyen Long Quoc , Le Tam Thanh Thi , Nguyen Trong Gia , Tran Dinh Trong
Published: December 2023

Purpose. Mining-induced land subsidence is a significant concern in areas with extensive underground mining activities. Therefore, the prediction of land subsidence is crucial for effective land management and infrastructure planning. This research applies an artificial neural network (ANN) to predict land subsidence over the Mong Duong underground coal mine in Quang Ninh, Vietnam Methods. In the ANN model proposed in this research, four features are used as the model inputs to predict land subsi-dence, i.e., model outputs. These features include the positions of ground points in the direction of the trough main cross-section, the distance from the chamber (goaf) center to the ground monitoring points, the accumulated exploitation volume of extraction space, and the measured/recorded time. The entire dataset of 12 measured epochs, covering 22 months with a 2-month repetition time period, is divided into the training set for the first 9 measured epochs and the test set for the last 3 measured epochs. k-fold cross-validation is first applied to the training set to determine the best model hyperparameters, which are then adopted to predict land subsidence in the test set. Findings. The best model hyperparameters are found to be 5 hidden layers, 64 hidden nodes and 240 iterated epochs. Root Mean Square Error (RMSE) and Mean Absolute Error (MAE) of the predicted land subsidence depend on the time separated between the last measured epoch and the predicted epoch. Within 2 months from the last measurements, RMSE and MAE are at 22 and 13 mm for Epoch 10, which increase to 31 and 20 mm for Epoch 11 (4 months from the last measurement) and 37 and 24 mm for Epoch 12 (6 months from the last measurement). Originality. A new ANN model with associated “optimal” hyperparameters to predict underground mining-induced land subsidence is proposed in this research. Practical implications. The ANN model proposed in this research is a good and convenient tool for estimating mining-induced land subsidence, which can be applied to underground mines in Quang Ninh province, Vietnam.
MOTIVATED TO SUCCEED: A COMPARATIVE ANALYSIS OF UNDERGRADUATE MEDICAL STUDENTS IN PUBLIC AND PRIVATE MEDICAL SCHOOLS.
Authors: Khattak Almas Fasih , Mahsood Naheed , Khattak Madiha , Qazi Mustafa , Bilqis Hassan  , Humera Gillani
Published: January 2024

Objectives: This study aimed to explore academic motivation among first-year medical students,  examining differences in motivation levels based on gender, type of medical school, and living arrangement.
Materials and Methods: A total of 192 first-year medical students participated in the survey with an equal number of responses from public and private medical schools in this cross-sectional survey. The study utilized the Academic Motivation Scale (AMS) to assess academic motivation levels. The independent sample t-test was used to examine diff erences in academic motivation between groups.
Results: The mean score for academic motivation among participants was 136.94 ± 20.974, with no significant diff erence between male and female students. Private medical school students had a higher overall mean score of academic motivation than public medical school students, although the difference was not statistically significant. Private medical school students scored higher in the Intrinsic Motivation - To Know (p-value<0.001), and Intrinsic Motivation - To Experience Stimulation (p-value=0.001) subscales. Public medical school students scored higher in the Extrinsic Motivation - Introjected subscale. Hostellers and day scholars showed no significant difference in overall academic motivation.
Conclusion: The study provides insights into the academic motivation of first-year medical  students. No signifi cant differences were found in the overall academic motivation scores of different demographic groups of the students. However, differences were observed in the subscale scores of students. Private sector medical students and male students scored higher in Intrinsic Motivation - to know and experience stimulation than public sector medical students and female students respectively.
DIAGNOSTIC BIOMARKERS IN ORAL CANCER: CURRENT APPROACHES
Authors: Samrina Mohammad
Published: January 2024

Oral cancer is due to over expression of growth of abnormal cells which rapidly multiply and divide. oral cancer is the sixth most common tumour in the world and the highest mortality and morbidity rate amongst all the human malignancies. Betal nut, chewing pan and smokeless tobacco, intake of alcohol and chronic viral infections like human papilloma virus are some of the etiological factors of oral cancer. The pathogenies of oral cancers depend upon the interaction between the genetic, epigenetic and carcinogenetic factors and their association with tumour growth and the progression of cancer. Genetic alteration changes give rise to a multiplex of oral mucosal changes like cellular and architectural and dysplastic changes which help in grading of tumour (well-differentiated, moderately differentiated and poorly differentiated) oral cancer. K-67 and cyclin D1 are strong genetic changes taking place in oral malignancies. Diagnostic biomarkers are an essential tool for the early detection and better prognosis of oral cancer. There are invasive and non-invasive procedures for the diagnosis of oral cancer which include invasive procedures like biopsy and the non-invasive or minimally invasive procedures are blood, plasma, serum and saliva. The oral cancer biomarkers can be detected by taking the samples from cancer patients and running the molecular laboratory techniques like real time PCR for liquid biopsy, DNA sequencing, hybridization technique, single nucleotide polymorphism analysis and immunofluorescence for FFPS.

Methylation includes hypermethylation and hypomethylation in which there is a defect in the promotor region of CPG island. The methylation process takes place in the early phase of the initiation of cancer so it is an important biomarker for the early detection of oral cancer. HOXA9, NID2, P16 AND PTEN are the genes of interest for hypermethylation in early cancer detection.

Viral infection load like Epstein bar virus (EBV)and human papilloma virus (HPV) DNA load have specific biomarkers which can help in the early detection of oral cancer when combines with hypermethylation. Interferon and microRNA related gene are also upregulated in tumour and a biomarker for early detection of oral cancer.
Effect of age on follicular dynamics of goat ovaries
Authors: Akhtar MM , Khandoker MAMY , Akter T
Published: December 2023

Reproductive aging is influenced by a gradual decline in both the quantity and quality of oocytes found within ovarian follicles. In mammals, fertility relies heavily on the health of oocyte reserves, the dynamics of follicular development, and the functioning of the ovaries. This study aimed to investigate the impact of age on the follicular dynamics of goat ovaries. A total of 40 ovaries of Black Bengal goats were obtained from a local slaughterhouse and sorted into four age groups: 6-12 months, 13-15 months, 18-21 months, and 22-24 months. Subsequently, the ovaries were treated, and follicles were assessed through visually and histologically. The findings revealed that nearly all parameters, including weight, length, and width, of both ovaries in the 18-21 months age group were insignificantly different (p>0.05) from the other age groups. Histologically, the number of normal primordial and primary follicles was also insignificantly higher (p>0.05) in goats aged 18-21 months compared to the other age groups. Conversely, the quantity of secondary follicles significantly increased (p<0.05) with age, but in terms of antral follicles, a quadratic trend was observed, where they increased up to a certain age and then declined. Additionally, the results showed that the number of degenerated primary and antral follicles was significantly higher (p<0.05) in the ovaries of 22–24-month-old goats, while the number of degenerated secondary follicles was insignificantly higher (p>0.05) compared to the remaining age groups. In conclusion, age had an effect on the follicular dynamics of goat ovaries, suggesting that ovaries from goats aged 18-21 months, sourced from slaughterhouses, hold potential for quality follicles and oocytes that can be valuable for further research.
Bangladesh Journal of Animal Science 52 (4): 88-97
Meanders of the Kabodak River, Bangladesh
Authors: Tahsin Munia , Alam Mohd Shamsul
Published: December 2023

The study explores the meandering patterns of the Kabodak River and investigates the relationship among geometric aspects like sinuosity, width, amplitude, radius of curvature, and wavelength. The variables like basin area, river length, and longitudinal profile were measured, and the geometric aspects such as sinuosity, radius of curvature, meander wavelength, and meander amplitude were interpreted and calculated using Google Earth Pro and ArcGIS 10.5. With the aid of the software SPSS and unscrambler X, the relationship among the geometrical aspects was examined. Besides, different meander patterns have been identified by analyzing the meander form. The result reveals that the upper and lower parts of Kabodak appear more sinuous than the middle. Nodal patterns in river sections vary, with the upper and lower sections experiencing increased sinuosity due to lower gradients, reduced flow, and blockage. In contrast, the middle section exhibits less sinuous characteristics because of neotectonics upliftment. Among the variables, meander wavelength, amplitude, and radius of curvature have weak positive correlations between and among them, except for the wavelength-amplitude relation. The relationship between wavelength and amplitude is inversely proportional. The variable width appears non-responsive with other variables, which makes sense as the river's width is already structuralized due to human interference. Theoretically, the Kabodak River's meandering pattern deviated from other meandering river studies due to human interference. Similar types of work on other meander rivers of the delta may be explored to see if the result corroborates. Besides, the effect of human intervention on meandering patterns and morphological processes needs further study.
J. Asiat. Soc. Bangladesh, Sci. 49(2): 149-164, December 2023
A New Species of Crab-Spider Under the Genus Thomisus Walckenaer, 1805 (Araneae: Thomisinae: Thomisidae) From Bangladesh
Authors: Biswas V , Raychaudhuri D
Published: December 2023

Taxonomic description of a new species of crab-spider genus Thomisus Walckenaer, 1805 is provided herewith. The species Thomisus aruni n. sp. was identified as new to science. The paper contains an illustrated description of the species together with the generic diagnosis and distribution of the species.
J. Asiat. Soc. Bangladesh, Sci. 49(2): 193-201, December 2023
Perawatan Spiritual Pasien Di Ruang Intensive Care Unit: Narrative Review
Authors: Suhartini Suhartini , Pasole Fetty Yublika , Sobirin Mochamad Ali
Published: January 2024

Nursing services worldwide today strive to incorporate a holistic approach, where individuals are regarded as complete beings encompassing biological, psychological, social, cultural, and spiritual dimensions. Within the context of intensive care units (ICUs), spiritual care is recognized as a fundamental element that can foster hope, provide a sense of life's purpose, and alleviate anxiety in patients. This research aimed to gain insight into the provision of spiritual care for ICU patients and utilized a narrative review methodology. Searches were conducted in clinical databases such as Scopus and ProQuest, using keywords like "intensive care unit AND patients AND psychiatric care AND spirituality." The selected articles adhered to inclusion criteria, pertained to the subject matter, and were published within the last seven years (2016-2022). In total, 11 articles were included as primary references in this study. The findings of this research reveal that ICUs offer three categories of spiritual services to patients: tailored spiritual services that address individual needs, spiritual support provided by the patient's family, and spiritual support delivered by healthcare professionals. This study underscores the multiple facets of spiritual care that benefit ICU patients, encompassing the recognition and response to their spiritual needs, the assistance of family members, and the support provided by the medical team. All of these components contribute positively to the recovery of ICU patients and meet their spiritual requirements.
Pengembangan Model Edukasi Telehealth terhadap Pencegahan Perilaku Seksual Pranikah pada Remaja: Literatur Review
Authors: Harini Ririn , Susanti Henny Dwi , Juwitasari Juwitasari , Handayani Tri Lestari
Published: January 2024

Pre-marital sexual behavior in adolescents can influence developmental tasks and increase risky behaviors such as unwanted pregnancies and sexually transmitted infections. Social media, gadget influence, and inappropriate peer selection play a role in these occurrences. Peer education models through counselling centers in schools are crucial in providing insights and experiences for better and healthier behavior. Telehealth models serve as an educational method that can reduce pre-marital sexual behavior by providing information on reproductive health and preventing pre-marital sexual behavior. The research method used was a comprehensive literature review. A total of 11 articles meeting inclusion criteria were found, utilizing educational media through m-health, WhatsApp groups, videos, and leaflets. Data gathered included insights into sexual diseases, positive attitudes towards change, adolescent knowledge and interests, education level, gender, self-efficacy, general health status, socioeconomic status, living conditions, healthcare facilities, and marital status. Clinical practice implications through peer education can enhance adolescent knowledge, thus potentially reducing premarital sexual relationships and unwanted pregnancies among adolescents. Based on the literature study, the telehealth education model can be further developed using other theoretical models to make its implementation more comprehensive.
Hubungan Smartphone Addiction Dengan Kualitas Tidur Pada Remaja di SMK Muhammadiyah 7 Malang
Authors: Rosdiana Yanti , Hastutiningtyas Wahidyanti Rahayu , Nurul Nurul
Published: January 2024

Most smartphone users are teenagers, excessive smartphone use can cause smartphone addiction. Smartphone addiction in teenagers can result in disturbed sleep quality. This study aims to determine the relationship between smartphone addiction and sleep quality in adolescents at SMK Muhamamadiyah 7, Malang Regency. The research design uses analytical observation with a cross sectional approach. The population of this study was 100 students. The inclusion criteria in this study were students aged between 12 and 14 years and were willing to be respondents, while the exclusion criteria in this study were teenagers who were absent or sick while conducting the research. The number of samples obtained in this research was 80 students, samples were taken using purposive sampling technique. The independent variable is smartphone addiction, the dependent variable is sleep quality. The instruments used were a smartphone addiction scale questionnaire sheet and The Pittsburgh Sleep Quality Index (PSQI) questionnaire sheet. Data analysis used the Spearman test. The results of this study show that the majority of respondents have smartphone addiction in the high category (31%). Most respondents had poor sleep quality (61.3%). There is a relationship between smartphone addiction and sleep quality in teenagers at SMK Muhamadiyah 7, Malang Regency (p-value= 0.002). Future research can conduct research on other factors that can influence smartphone addiction and sleep quality.
Analisis Profitabilitas Perbankan Syariah Terdaftar Pada Bursa Efek Indonesia Pada Periode 2020-2021
Authors: Nurmitananda Muhammad Naufal Hamdani , Santoso Ridho Bagus , Primasatya Rieswandha Dio
Published: December 2023

Management company performance can be assessed by analyzing the financial statements of a company. To be able to find out the company's financial condition, various analyses can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of Islamic banking companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The analytical method used is descriptive quantitative analysis with the measurement of profitability ratios. The research data is secondary data in the form of annual reports for each bank obtained from the official website of the Indonesia Stock Exchange or the official website of each Islamic bank. The results of the study show that several ratios used to measure the profitability aspects of Islamic banking, namely the ROA, ROE, NIM, and BOPO ratios, decreased significantly in 2021 when compared to 2020
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Teknologi Di Bei
Authors: Dayanti Komang Ayu Trisna , Primasatya Rieswandha Dio , Fernando Hendri Arya
Published: December 2023

One of the objectives of financial management is to maximize the value of the company. For companies that are already listed on the stock exchange, this objective can be achieved by maximizing the value of the relevant market price. The purpose of conducting existing research is to test empirically the effect of the Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on stock prices of technology sector companies listed on the list on the Indonesia Stock Exchange. The research data includes financial data for the 2018-2021 period. The estimation method used is panel data regression. The results of the study provide empirical evidence that Total Asset Turnover (TATO) has a significant effect on the stock prices of technology sector companies listed on the IDX for the 2018-2021 period. Other variables, namely CR, DER, ROE, and NPM have no effect on stock prices.
Moderating role of accounting knowledge and education level on UTAUT2 model in MSMEs
Authors: Gilda Vanessa , Putra Robiur Rahmat
Published: December 2023

This study aims to examine and analyze the influence of the UTAUT2 factor on interest in using accounting software with accounting understanding and level of education as moderating variables. The population in this study used a sample of 377 respondents who are MSME owners in the DKI Jakarta area. The data collection technique used simple random sampling by distributing research questionnaires in the form of google forms via social media according to the researcher's criteria. The data processing method in this study uses the SmartPLS software which is used to test the hypothesis. The results of this study indicate that performance expectations, effort expectations, hedonic motivation, social influence, and understanding of accounting have a positive and significant effect on interest in using accounting software. Accounting knowledge cannot moderate the effect of effort expectations on interest in using accounting software. The level of education is able to moderate the effect of performance expectations, business expectations, and social influences on interest in using accounting software. This study recommends to MSME owners that the use of accounting applications encourages the use of accounting data, because accounting applications automatically, accurately, and authentically provide the accounting data needed by MSMEs in managing their business finances.
Peran Pemoderasi Corporate Business Risk Terhadap Hubungan CSR Disclosure, Integrated Reporting, Dan Corporate Reputation
Authors: Hakki Tandry Whittleliang , Andriani Cinthia , Natalia Michelle
Published: December 2023

Many companies with capabilities in the midst of an uncertain economy due to the Covid-19 pandemic that is currently sweeping the world and especially in Indonesia have also had an impact, these companies are trying to maintain their business activities. In connection with the ero-carbon issue proclaimed by the G20 countries, many private companies are now developing what is called Corporate Social Responsibility (CSR). This study aims to analyze (1) the effect of CSR disclosure on corporate reputation (2) the effect of integrated reporting on corporate reputation. (3) The role of Corporate Business Risk as a moderator of the Effect of CSR Disclosure on Corporate Reputation. (4) The role of Corporate Business Risk as a moderator of the Impact of Integrated Reports on Corporate Reputation. By using purposive sampling with the criteria of banking sector companies listed on the Indonesia Stock Exchange in a row for the 2016-2020 period, Companies that consistently publish annual reports during the 2016-2021, Companies that have been audited by a Public Accounting Firm in the 2016-2020. The results of the research show that the Integrated Report has an effect on Corporate Reputation but CSR Disclosure has no effect on Corporate reputation. Then Corporate Business Risk moderates the effect of Integrated Report on Corporate Reputation but does not moderate the effect of CSR Disclosure on Corporate Reputation
Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak
Authors: Bernhard Christopher Tannos , Veny Veny
Published: December 2023

Tax Aggressiveness is the company's actions to reduce the tax burden that must be paid by the company. Every company certainly wants a smaller tax burden. The tax burden is considered by the company as a deduction from the company's profit. Tax aggressiveness in a company can be done legally or illegally and it depends on the company's decision. This study aims to examine the effect of Independent Commissioners, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size on Tax Aggressiveness in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a quantitative research with multiple linear regression analysis method processed using a data processing application, namely SPSS 26. The data used is secondary data obtained by library and documentation techniques. The sample selection method in this study used a purposive sampling method and obtained 24 companies with a total sample of 120 samples. Based on the research results, it can be concluded that the Independent Commissioner has a significant positive effect on tax aggressiveness and capital intensity has a significant negative effect on tax aggressiveness. While the Audit Committee, Return on Assets, Leverage, and Company Size have no significant effect on tax aggressiveness. However, if the Independent Commissioner, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size move simultaneously, the results will have a significant effect on Tax Aggressiveness.
Evaluasi Stategi Penerapan Harga dalam Menghadapi Kompetisi (Studi Kasus pada RSIA ABC)
Authors: Fikri Dzar Ikramul , Rossieta Hilda
Published: December 2023

Mother and child hospitals must have a competitive strategy in pricing to face competition because of the limited acceptance of patient services that are outside their specialty patients. On the basis of this competitive strategy, RSIA can create a pricing strategy to be able to take the existing market share. This study aims to evaluate pricing strategies with criteria for factors in setting prices, namely management strategies in dealing with competitors, customer interest, and costs. This research was conducted with an evaluation-based case study method and descriptive qualitative to describe the understanding related to the situation of the object of research carried out with the natural conditions of the object of research. The research was conducted by collecting data by interview, questionnaire and document. The object of this research is RSIA ABC with a pricing strategy for inpatient delivery in 2022.  The results of this study are the inaccuracy of the pricing strategy by RSIA ABC where RSIA ABC uses the best cost provider in facing competitors but the prices offered tend to be expensive in normal labor services and competitive in SC / Caesarean delivery. The service features offered by RSIA ABC are also less in quantity than competitors. Patient opinions also corroborate the existence of errors in the strategy of applying prices and the mismatch of understanding the value of service features set by management as a competitive advantage by customers is considered not so important. In terms of cost calculation, RSIA ABC also does not calculate costs accurately and some costs are based on market analysis only. Therefore RSIA ABC must increase service features that are unique to RSIA ABC in quantity and customer assessment, as well as more accurate cost calculations based on an understanding of cost accounting.
Pengaruh Kesadaran Etis, Locus Of Control, Pengalaman Kerja Dan Komitmen Profesi Terhadap Perilaku Akuntan Sebagai Variabel Moderasi
Authors: Bagiartini M Chindy Selvirawati , Nugroho Arief Himmawan Dwi
Published: December 2023

This exploration was led planning to decide the impact of moral mindfulness, locus of control, work insight and expert obligation to bookkeeper conduct as a directing variable. The populace in this study is a public bookkeeping firm in Semarang and Solo. The testing method utilized by the analysts was to utilize comfort inspecting. This study included 121 respondents from public accounting firms in Semarang and Solo who were external auditors and included junior accountants, senior accountants, managers, and partners. The information examination method utilized in this study utilized various straight relapse investigation with the SPSS program apparatus. Accountant behavior is unaffected by ethical awareness, locus of control, or work experience, according to the findings of this study. Nevertheless, accountant behavior is influenced by professional commitment. Proficient Responsibility doesn't direct Moral Attention to bookkeeper conduct. Professional Commitment is not a moderation factor Locus of Control on accountant behavior. Work Experience does not moderate Ethical Awareness of accountant behavior.
Sustainability Reporting in Indonesian Oil and Gas Companies: Formalities or Awareness?
Authors: Rahmah Amelia , Wardani Devy Ayu Kusuma , Tyas Putri Salindri Ayuning , Wijayani Dahyang Ika Leni
Published: December 2023

The implementation of the Sustainable Development Goals (SDGs) which was inisiated at the meeting in New York, September 2015 has become the focus of the Indonesian to achieve global development targets. There are 17 goals in the SDGs and are presented through a sustainability report, especially for oil and gas sector companies in Indonesia. The purpose of this study was to analyze all oil and gas sector companies listed on the Indonesia Stock Exchange and to find out the role of vocational college students in preparing SDGs. The research used qualitative methods in the form of a literature review by reading sources related to research and studying texts by analyzing sustainability reports from oil and gas sector. From this research, it is known that not all companies comply with the making of sustainability reports and it is still felt to be less than just a formality. Companies are expected to continue to review the sustainability report thoroughly and continuously so that it can be used as a force in determining the direction of the company's strategy towards goals related to the SDGs. The role of vocational college students is very important in making sustainability reports to support the SDGs, in which students are responsible for the tridharma of higher education and agents of change.
Pengaruh Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance
Authors: Wansu Evinda Elen , Dura Justita
Published: December 2023

The aim of this research is to examine the effect of company size and Capital Intensity on tax avoidance of mining companies in 2019-2021. Sampling using purposive sampling technique, the number of data is 42. Types of quantitative data and secondary data. Multiple regression data analysis techniques, coefficient of determination, and hypothesis testing (t test). The results of research on firm size and Capital Intensity have no effect on tax avoidance. Big companies will not do tax evasion because they have a reputation. Fixed asset investment aims to improve the company's operations to achieve high profits.
Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022)
Authors: Sholihah El Fira Mar’atus , Rahmiati Alfa
Published: December 2023

This study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance).
Pengaruh Profitabilitas terhadap Harga Saham
Authors: Arsyandra Muhammad Putu , Primasatya Rieswandha Dio
Published: December 2023

The capital market plays a crucial role in supporting economic growth, enabling the trading of stocks and bonds. Investment in the capital market involves technical and fundamental analysis, with financial reports significantly influencing stock prices and investor returns. Macroeconomic factors and company performance also impact stock movements. Fundamental financial ratios play a central role in determining stock values. The aim of this research is to examine the effects of fundamental financial ratios such as GPM, PMR, ROA, ROE, and ROS on stock prices. The sampling method used is purposive sampling. In the analysis, this study applies multiple linear regression, including measures of determination coefficients, F-tests, and t-tests. Before hypothesis testing, initial steps involve descriptive statistical analysis and testing classical assumptions to ensure that data is free from assumptions such as normality, multicollinearity, heteroskedasticity, and autocorrelation. The population studied consists of industrial and manufacturing companies in Indonesia, with the sample comprising manufacturing companies in the mining sub-sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2021. The research findings conclude that ROA has a significant negative impact on stock prices, while ROE has a positive but insignificant impact. GPM also has a positive but insignificant impact on stock prices, as does NPM. On the other hand, ROS has a significant negative impact on stock prices. For future research, other factors that may influence stock prices and their impact on the variables under study can be considered
Literasi Keuangan Perempuan Pra-Sejahtera
Authors: Sultan Sultan , Syamsyddin Sofyan , Ridwan Ridwan , Junior M. Fadil
Published: December 2023

This research aims to determine the level of women's financial literacy and determine whether there are differences in financial literacy levels based on socio-demographics such as age, education, occupation and income. The method used in this research is descriptive with a quantitative approach with a sample of 100 people. Data collection methods through observation, questionnaires and literature study. The research results show that: 1) the financial literacy level of underprivileged women is at the Sufficient literate level and 2) there are differences in financial literacy levels based on socio-demographics such as age, education, employment and income.
Unveiling the Motivation of Fraudulent Financial Statement in ENVY: Fraud Triangle Theory
Authors: Nathania Felicia
Published: December 2023

This study aims to unravel the motivations behind the production of fraudulent financial statements by PT. Envy Technologies Indonesia Tbk. It employs a case study approach and the fraud triangle theory to shed light on this critical issue. This research is of paramount importance because fraudulent financial statements can have severe repercussions, adversely affecting shareholders and the broader capital markets. The primary findings of this investigation indicate that three key factors played a significant role in encouraging fraud within PT. Envy Technologies Indonesia Tbk. These factors are pressure, opportunity, and rationalization. The impetus for such fraudulent actions is traced back to the pressure exerted on maintaining high stock prices. The opportunities for manipulation arise from a deficiency in internal oversight mechanisms, enabling misconduct. Furthermore, rationalizations are formulated to justify the diversion of IPO funds in a manner that aligns with the information disclosed in the prospectus. This research offers a nuanced understanding of the factors that drive financial statement fraud in Indonesian public companies. It highlights that fraudulent activities are often the result of a combination of pressures, opportunities, and rationalizations. Recognizing these factors can be instrumental in implementing preventive measures to mitigate the occurrence of such fraud in the future.
Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2
Authors: Virginia Winda Ayu , Alimuddin Irmawati
Published: December 2023

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.
Akuntabilitas Auditor dalam Perspektif Ajaran Karmaphala
Authors: Purnamasari Dian , Kurniawati Selly
Published: December 2023

The significance of an auditor's accountability is widely recognized in the execution of their professional duties. Numerous auditors encounter significant challenges stemming from the disregard of ethical principles, instances of error, and breaches of professional norms and codes of ethics. The concept of karmaphala, or cause and effect, is recognized in the Hindu religion. This study investigates the concept of auditor accountability via the lens of karmaphala teachings, building upon the aforementioned context. This study employs a qualitative methodology, specifically utilizing a library research strategy. The findings of the study indicate that auditors exhibit heightened diligence in their evaluation of facts, assumptions, and ethical boundaries while applying the karmaphala philosophy. This approach aims to prevent unethical conduct that may have adverse consequences for several stakeholders.
Pengaruh beban kerja perceived organizational support dan work life balance sebagai prediktor turnover intention di cv tirta fertindo pratama
Authors: Wardono Tino Indra , Supriyadi Andhi , Nugraheni Krisnawati Setyaningrum
Published: December 2023

Examining the problems in CV Tirta Fertindo Pratama, which has a high employee turnover rate so this research was conducted. This study uses a quantitative approach with four variables: Workload, Perceived Organizational Support and Work Life Balance are independent variables, while Turnover intention is the dependent variable. All employees of CV Tirta Fertindo Pratama, a total of 119 people, were used as respondents in this study. This study shows that each independent variable affects its dependent variable. The decision was: (1) workload has an influence on turnover intention, meaning more workload can make turnover intention increase; (2) Perceived Organizational Support has an influence on turnover intention, meaning more organizational support will reduce turnover intention; and (3) Work-life balance has an effect on turnover intention, meaning that more life balance will reduce turnover intention. (4) Workload, Perceived Organizational Support and work life balance simultaneously have an influence on turnover intention