bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of Load Frequency Control of Two Area Power System using Different Control Techniques
Authors: Kaisher Md Abu , Rahman Abdullah Al Mahfazur , Md  Moniruzzaman  , Rahman Tawfikur , Deb Nibedura
Published: June 2024

To maintain stability is a mandatory requirement of any kind of power network. Interconnected power systems have significant advantages in maintaining stability and frequency at their nominal values. The control of the interconnected power systems is performed by Automatic Generation Control (AGC), which has two parts: the Automatic Voltage Regulator (AVR) and Load Frequency Control (LFC). When a disturbance occurs in the system, Load Frequency Control (LFC) acts to re-establish the system into its steady state with zero error as well as the desired transient response characteristics. This paper exhibits the design and implementation of a PID and Fuzzy Logic Controller for two area power systems, taking the steady state error and percentage of overshoot, undershoot, and pre-shoot as comparison parameters. MATLAB/Simulink software was used to bring out the implementation and obtain results. System dynamic performance is observed for PID and Fuzzy Logic Controllers in Simulink. The comparison study indicated that the proposed Fuzzy Logic controller has better performance than the PID controller.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 62-79
Solar Power Generation in Bangladesh: Status, Challenges and Measures
Authors: A K M Alamgir
Published: June 2024

Efforts toward generation of electricity from solar source by various application technologies is now emerging in Bangladesh. To date, almost 3% of total electricity generation comes from various renewable resources, where 2% is contributed by solar power. Since inception of solar practice in mid 90’s, a collaborating effort by government and private organizations successfully set up a strong foundation of solar culture in the country being financially stimulated by the world donor agencies. In fact, the expectation of renewable sharing where solar is the major contributor is much higher in terms of near extinction of country’s fossil fuel, fore-coming energy demand and environmental concern. The status of current solar power production, existing challenges to be commensurate with national vision as well as global solar trend, and potential measures have been focused and analyzed in this review paper based on reported data and information.
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 80-89
Climate Change Inculcate Crop Loss and Livelihood: A Case of Drought in Bangladesh
Authors: Islam Md Shafiqul
Published: June 2024

Crop loss is multidimensional and associated with drought and the consequences of climate change. Drought damages crops and make losses to the marginalized people and make them more vulnerable in different channels alike other disasters. The work has been carried out in the Northwest region of Barind in Bangladesh to explore relevant issues that may lead crop damage by frequent drought.  Research used various methods in this study to get together both qualitative and quantitative information along with primary and secondary sources. Survey was conducted using semi-structured questionnaire with the sample population. Few selective case studies were made to obtain more information on crop loss and drought. In this study, Ordinary Least Square technique was utilized.
The model of crop loss:
C= α0 + α1X1 + α2X2 + α3X3 + α4X4 + α5X5 + α6X6 + α7X7 + α8X8 + α9X9 + µ1
The study explored few variables including income of the households, their age, sex and migration that have no important influence on crop production and loss owing to drought. Other variables such as frequency of drought, study areas, sustenance, livelihood and agricultural land have the significant influence on crop loss and livelihood. It was mentioned by the households that frequency of drought is increasing two decades with increase the number of hot days. Result indicates the meaningful relationship between drought frequency and crop losses. Few adaptation measures like re-sowing, early sowing, late planting can reduce crop loss. A wide range of alternatives for livelihood activities such as small business, van pulling, handiworks and seedling production for nursery business were identified by this study. Drought insurance policy, early warning system, future research on emerging issues and local level knowledge are important for climate change adaptation and resilience.  
IUBAT Review—A Multidisciplinary Academic Journal, 7(1): 171-185
The Role of Mindfulness and Patience on Social Anxiety in Using Social Media in Emerging Adulthood
Authors: Aryandari Diandra , Nashori Fuad
Published: June 2024

Individuals in emerging adulthood are prone to experience social anxiety, especially in social media, as they are prone to receive responses, criticism, or judgment from others or themselves when sharing content related to themselves. This study aims to determine the relationship between mindfulness and patience with social anxiety in social media in emerging adulthood. This study used a quantitative approach, namely multivariable correlation with the relationship model of three variables analyzed using regression analysis. 542 participants in emerging adulthood who are active social media users were involved in this study. Data were collected using the Social Anxiety Scales for Social Media Users (SAS-SMU), Mindful Attention Awareness Scale (MAAS), and the Patience Scale. The results of the study showed that mindfulness and patience had a significant effect on social anxiety in social media. Besides, each independent variable significantly reduces social anxiety in social media. Then, mindfulness plays a stronger role in overcoming social anxiety in social media. The implications of this research show that mindfulness and patience can reduce social anxiety on social media. It is necessary to apply mindfulness in daily life to reduce social anxiety in social media in emerging adulthood.
Psychometric Parameter of the Quality of School Life Scale
Authors: Istiqomah Istiqomah , Wiyono Bambang Budi , Rahmawati Hetti , Chusniyah Tutut
Published: June 2024

Quality of school life reflects the students’ perception of their satisfaction and well-being based on their positive and negative experiences and their activities at school. This research aims to adapt the quality of school life scale in Indonesia and examine their validity and reliability. The subjects of this study were high school students (N=203). Data collection using Google Form. The research instrument is an adapted Quality of School Life scale. The obtained data was analyzed with CFA. The RMSEA Model Fit = 0,048, CFI= 0,930, TLI = 0,923, and SRMR = 0,077. The analysis revealed that from 29 items, two items had a factor loading < 0,40; for other items, the factor loading was between 0,508-0,890. Only 27 items are considered valid. The scale's reliability was CR = 0,98; Alpha 0, 921. The content validity is measured with Aiken V, and a coefficient of 0.79 was revealed. The AVE value > 0.50 in all aspects indicated that the scale has high convergent validity. The square root of AVE is higher in terms of the correlation between aspects, and only one aspect has a lower score, which suggests that this scale has high discriminant validity.
The Relationship between Mindfulness and Self-Efficacy in Mahasantri Memorizing Qur’an with Peer Support being Moderating Variable
Authors: Badriyah Nurul , Hapsari Maharani Tyas Budi
Published: June 2024

This study aims to explore the relationship between mindfulness and self-efficacy moderated by peer support in al-Qur'an memorization mahasantri. This moderation research involved respondents of al-Qur'an memorization mahasantri with an age range of 18-24 years (N = 162) with sampling using probability sampling, namely random sampling. Data analysis using Jamovi. Based on hypothesis testing using the medmod test, the results show that there is a significant direct positive relationship between mindfulness and self-efficacy in Al-Qur'an memorization students with a z value = 2.31 (p = 0.021) but the interaction effect between mindfulness and peer support shows a negative and insignificant correlation with a z value = -1. 02 (p = 0.308) which means that peer support is not able to moderate the indirect relationship between mindfulness and self-efficacy. however, peer support as a moderating variable has a positive correlation with self-efficacy. students with high mindfulness will have high self-efficacy as well. The implication of this research is that the development of mindfulness and peer support in mahasantri needs to be considered in the management system of higher education and pesantren so that self-efficacy problems do not occur in mahasantri
Influence of Religiosity on Occupational Well-Being and the Role of Mindfulness as a Mediator in Kindergarten Teachers as the SDGs Implementation
Authors: Mariyati Lely Ika , Ansyah Eko Hardi , Rahman Nazri Abdul , Akbar Ilham Nazhir , Wafa Sirril
Published: June 2024

Early childhood educators are among those professionals susceptible to excessive job-related stressors. This study explores the relationship between religiosity, mindfulness, and occupational well-being and analyzes mindfulness's role as a mediator between religiosity and occupational well-being. Employing a quantitative correlational method, the study's population comprised 177 teachers from Aashiya Kindergarten in Sidoarjo. The Krejcie Morgan table with a 5% error margin determined a sample size of 118 teachers. The sampling technique used in data collection is accidental sampling techniques, using Google Forms to collect the data. Research instruments for religiosity, mindfulness, and occupational well-being were adapted, translated from previous studies, and validated for reliability. Data analysis used mediation analysis with path analysis technique, using JASP software. Findings indicated partial mediation, revealing that mindfulness mediates the relationship between religiosity and occupational well-being. Results imply that when accompanied by mindfulness, teachers' religiosity level can have a significant positive impact on early childhood teachers. This research can also be reference to future for well-being research in the context of occupation among teacher.
Karakteristik Pasien Hipertensi di Puskesmas Layang Makassar
Authors: Hamzah Firmansyah , Makmun Armanto
Published: June 2024

Hipertensi merupakan suatu keadaan di mana terjadi peningkatan tekanan darah di atas ambang batas normal yaitu 120/80mmHg. Prevalensi penyakit kronis pada usia 18-64 tahun didominasi oleh hipertensi yaitu sebesar 17.2%-18%. Joint National Committee 8 (JNC 8) menegaskan bahwa tekanan darah normal kurang dari 120/80 mmHg. Tujuan penelitian ini untuk mengetahui gambaran karakteristik pasien hipertensi di puskesmas layang Makasaar. Variabel yang di gunakan pada penelitian ini adalah usia, jenis kelamin, dan derajat hipertensi dan pekerjaan. Metode penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan pendekatan observasional untuk melihat gambaran karakteristik pasien hipertensi di puskesmas Layang Makassar. Hasil penelitian ini menunjukkan laki-laki yang menderita hipertensi yaitu 24 orang (30.76%) dan perempuan sebanyak 54 orang (69.23%). Berdasarkan usia, pasien dengan interval usia 20-40 tahun berjumlah 2 orang (2.56%), interval usia 41-50 tahun berjumlah 12 orang (15.38%), usia 51-60 tahun berjumlah 32 (41.02%) dan usia >60 tahun berjumlah 32 orang (41.02%). Berdasarkan derajat, frekuensi hipertensi grade 1 berjumlah 43 orang (55.12%) dan grade 2 berjumlah 35 orang (44.87%). Berdasarkan pekerjaan, pasien yang bekerja sebagai PNS berjumlah 4 orang (5.12%), wiraswasta berjumlah 16 orang (20.51%), buruh harian berjumlah 6 orang (7.69%), ibu rumah tangga berjumlah 16 orang (20.51%), pensiunan berjumlah 3 orang (3.84%), tidak bekerja berjumlah 32 orang (41.02%) dan mahasiswa berjumlah 1 orang (1.28%). Kesimpulannya yaitu penderita hipertensi perempuan lebih banyak dibandingkan dengan laki-laki, usia pasien yang paling banyak mengalami hipertensi adalah usia 51-60 tahun dan >60 tahun, hipertensi lebih banyak pada hipertensi grade 1, kebanyakan penderita hipertensi adalah pasien yang tidak bekerja.
Persepsi Positif Guru dan Siswa terhadap Pelaksanaan Pembelajaran Bahasa Indonesia Kurikulum Merdeka di SMA
Authors: Utama Sunu Setiawan , Waluyo Budi , Anindyarini Atikah
Published: June 2024

The Independent Curriculum is a curriculum with diverse intracurricular learning where the content will be more optimal so that students have enough time to explore concepts and strengthen competencies. Likewise, teachers have the freedom to choose various teaching tools so that learning can be adjusted to the learning needs and interests of students. This study aims to describe the perceptions of teachers and students, the implementation of the independent curriculum in Indonesian language learning in high schools as well as the challenges of teachers and students and efforts to solve challenges during the implementation of the independent curriculum in Indonesian language subjects. This study is a qualitative descriptive study, namely data collected in the form of written or spoken words from various informants. The information in this study is Indonesian language teachers, grade 10 and grade 11 students, the principal and vice principal at SMAN 1 Wonosari. Data collection techniques were carried out through interviews and observations. Data analysis was carried out in three stages, namely: data reduction, data presentation, and drawing conclusions. The results of this study are as follows: (1) the majority of teachers and students have a positive perception in the implementation of the independent curriculum and have an understanding that is in accordance with the Independent Curriculum. (2) The implementation of Indonesian language learning is carried out referring to the teaching module and focuses on the implementation of the Pancasila Student Profile as a concept of the independent curriculum. Teachers dominate learning with problem-based learning and project-based learning models. Then, (3) the challenges faced by teachers include: unpreparedness of human resources, the existence of differentiated learning, minimal understanding of digital technology, lack of learning resources, and students who are not focused when receiving learning.
Analysis of Administrative Penalty for Late Issuing Tax Invoices in Indonesia: A Comparative Study from Vietnam
Authors: Khodijah Siti , Rosdiana Haula
Published: June 2024

This study analyzes and compares the administrative penalty for late issuing tax invoices between Indonesia and Vietnam. The existence of a penalty has not been a driving factor for taxpayers to fulfill their tax obligations. Article 14 paragraph (4) General Provisions and Tax Procedures Law regulates the tax penalty for late issuing tax invoices, the same as for those who do not issue invoices. The administrative penalty needs to be analyzed more and compared with other countries' practices. VAT penalty cannot necessarily increase the compliance of taxable entrepreneurs. This research uses primary and secondary data sources for the qualitative method. The results of this study indicate that tax penalties should be designed by looking at the level of taxpayer error. Vietnam has no administrative penalty for the late issue of tax invoices but differentiates more penalties for tax invoices according to the level of violation. Tax penalties in Indonesia should be designed by considering the level of taxpayer violation, as Vietnam regulates. Administrative penalties for late tax invoices should not be the same as those imposed on taxpayers who did not issue tax invoices. The study recommends that tax authorities re-design the administrative penalties policy regarding tax invoice violations.
Evaluasi Penerapan Manajemen Risiko dalam Kesiapan IPO: Studi pada PT XYZ
Authors: Radityo Stefanus Try
Published: June 2024

Penelitian ini berfokus pada konteks persiapan Initial Public Offering (IPO) pada PT XYZ, yang telah merencanakan untuk mengadopsi ISO 31000 sebagai dasar kerangka kerja manajemen risiko mereka. Namun, perusahaan belum menerapkan manajemen risiko secara optimal untuk menghadapi risiko yang dimiliki hingga saat penelitian ini ditulis. Sehingga, perusahaan menghadapi tantangan dari perubahan lingkungan bisnis yang terus berkembang, menciptakan potensi risiko yang berubah cepat dan dapat menghambat efektivitas kebijakan. Penelitian ini dimaksudkan untuk memberikan sumbangan dalam mengisi celah pembahasan terkait topik teori probabilitas dan membahas penerapan manajemen risiko pada industri jasa layanan streaming video yang sedang mempersiapkan diri untuk IPO. Strategi penelitian yang digunakan yaitu studi kasus dengan pendekatan kualitatif dan single unit of analysis yaitu PT XYZ. Instrumen penelitian dalam proses pengumpulan data dilakukan melalui wawancara semi-terstruktur dibantu dengan daftar periksa (checklist). Hasil analisis menunjukkan adanya risiko bisnis, risiko keuangan, risiko operasional, risiko hukum, dan risiko reputasi. Perusahaan perlu mengambil tindakan mitigasi yang sesuai untuk mengatasi risiko-risiko ini. Pentingnya persiapan pelaporan risiko yang akurat dan tepat waktu ditekankan, serta perlunya penilaian risiko yang berkelanjutan untuk mengidentifikasi risiko-risiko baru. Penelitian ini juga menunjukkan perlunya perusahaan meningkatkan kesiapan dalam pelaporan risiko, termasuk sistem informasi dan teknologi yang mendukungnya. Dengan demikian, penelitian ini memberikan wawasan tentang peran vital manajemen risiko dalam konteks persiapan IPO dan cara-cara untuk memitigasi risiko yang mungkin timbul
Sustainability Reporting : Moderating The Impact of Financial Performance on Stock Price
Authors: Rosilawati Linda , Nawirah Nawirah
Published: June 2024

This study aims to examine the influence of financial performance on stock prices with sustainability reports as a moderating variable. Financial performance is measured through four categories. Sustainability reports are measured using the GRI-G4 index. The research population includes 27 palm oil industry companies listed on the Indonesia Stock Exchange. The research sample consists of 17 palm oil industry companies that consecutively disclosed annual reports, financial reports, and sustainability reports from 2018 to 2022, using purposive sampling. The data analysis method in this study involves panel data regression and Moderated Regression Analysis (MRA) using Eviews 12 software. The test results indicate that earnings per share and net profit margin have a significant impact on stock prices. However, the current ratio and debt-to-equity ratio do not influence stock prices. Meanwhile, sustainability reports can moderate the impact of earnings per share, net profit margin, and current ratio on stock prices but cannot moderate the impact of the debt-to-equity ratio on stock prices.
Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas
Authors: Dirga Agustinus , Setiawan Temy , Breliastiti Ririn
Published: June 2024

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.
RELEVANSI NILAI INFORMASI AKUNTANSI : STUDI KASUS PADA SAHAM INDEKS LQ45 TAHUN 2021-2022 DI BEI
Authors: Maulidayana Rahmi , Nursaah Aah , Uzliawati Lia
Published: June 2024

This research aims to test the relevance of the value of accounting information including the relevance of earnings (EPS), the relevance of book value (BVEPS), the relevance of Return on Equity (ROE), and the relevance of the profit ratio from operational activities (NPM) simultaneously and partially using the stock price index model. LQ45 2021-2022 on the Indonesian Stock Exchange. The relevance of the value of this accounting information will later influence investors' decisions in choosing and investing their funds, especially in LQ45 shares. Sample selection used a purposive sampling technique which resulted in 82 samples. The test uses a multiple linear regression model and the test results show that EPS and BVEPS accounting information has value relevance because it has a significant effect on stock prices, but ROE and NPM information does not have value relevance because it does not have a significant effect on stock prices. BVEPS has a dominant influence on share prices in companies listed in the LQ45 index for 2021-2022 on the Indonesian Stock Exchange.
Dampak Board of Diversity pada Kinerja Keuangan dan Nilai Pasar Perusahaan: Studi Kasus di Bursa Efek Indonesia
Authors: Ningrum Syntia Cipta
Published: June 2024

The study investigates the impact of variety within the board of president on the valuation of companie, utilizing data sourced from entities listed on the Indonesia Stock Exchange. The research goal to assess the influence of board of diversity concerning gender, ethnicity, age, educational background, and professional experience on corporate performance. Employing a methodology of multiple linear regression analysis applied to the financial statements of enterprise, the findings exhibit a notably absolute connection among the board of multeity index and company grade, particularly in terms of financial performance. Notably, factors suchlike as gender, ethnicity, age, scholastic background, and work impression exhibit negligible contributions following the consideration of board of variety. In conclusion, this research underscores the pivotal role of board of variety in increase corporate performance, emphasizing the strategic implication that augmenting diversity within the board can elevate the market value of companies in the Indonesian financial landscape.
Pengaruh Financial Distress, Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi
Authors: Napisah Napisah , Soeparyono Regina Deia
Published: June 2024

The aim of this research is to determine the influence of Financial Distress, Company Operational Complexity and Auditor Swithing on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 72 companies. With the research sample method using purposive sampling with six sample criteria, the total sample used was 19 companies so that the observations amounted to 95 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing and Moderated Regression Analysis (MRA) using eviews 10. The results of this research are that Financial Distress has an effect on Audit Report Lag, the complexity of company operations has no effect. on the Audit Report Lag, Auditor Swithing cannot influence the Audit Report Lag. And for the moderating variable, company size can only strengthen the relationship between company operational complexity and Audit Report Lag, while company size weakens the relationship between Financial Distress and Audit Report Lag, and company size weakens the relationship between Auditor Swithing and Audit Report Lag
Pengembangan Green Tourism Dengan Penerapan Green Financing Berbasis Kearifan Lokal Di Wilayah Kabupaten Mandailing Natal
Authors: Harahap Ahmad Rizki , Ar Rahmah Rizka , Hasibuan Rahmat Putra Ahmad
Published: June 2024

This research aims to examine the potential for sustainable tourism development by implementing the Green Tourism and Green Financing approaches based on local wisdom in the Mandailing Natal Regency area. The primary focus of this study is to formulate strategies and implementation models that can enhance the positive impact of tourism on the environment and the local community. The research employs a qualitative methodology with a case study approach. Data is collected through in-depth interviews, field observations, and analysis of relevant documents. Additionally, a local potential mapping and sustainability analysis approach is used to identify opportunities and challenges in developing green tourism in the Mandailing Natal Regency. The findings indicate significant potential for developing green tourism in this area by leveraging local wisdom. The implementation of Green Financing has proven to provide the necessary financial support for sustainable tourism projects. Moreover, the integration of local wisdom in tourism management can create harmonious interactions between tourists and the local community, enhancing the tourist experience and positively impacting local economic development. The results of this research offer practical guidance for local governments, tourism stakeholders, and financial institutions in building sustainable green tourism in the Mandailing Natal Regency
Faktor-Faktor Yang Mempengaruhi Struktur Modal Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi
Authors: Khosasi Dian Bravo , Silitonga Putri S. L. , Firza Syafira Ulya , Sigalingging Eni Duwita
Published: June 2024

This research aims to analyze the influence of liquidity, business risk, asset structure, profitability and company size on the company's capital structure. Apart from that, this research also examines the role of managerial ownership as a moderating variable that can influence the relationship between the independent variable and the dependent variable. This research uses a sample of 603 manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The method used in sampling is based on criteria (purposive sampling). The data collection method in this research uses library research by means of documentation and literature. The results of this research show that liquidity, business risk, asset structure, profitability and company size have no effect on capital structure. Managerial ownership is able to moderate the relationship between company size and capital structure. Managerial ownership is unable to moderate the relationship between liquidity, business risk, asset structure and profitability on capital structure.
Pengaruh Gender Diversity Dan Green Accounting Terhadap Pengungkapan CSR Pada Perusahaan LQ45 Tahun 2015-2022
Authors: Pratama Andino , Yuniarti Rina , Junaidi Ahmad
Published: June 2024

The aim of the research is to determine the effect of gender diversity and green accounting on CSR disclosure in LQ45 companies from 2015 to 2022. This research is included in the quantitative research category. The company population that is the focus of this research is the LQ45 companies listed on the Indonesia Stock Exchange between 2015 and 2022. There are 45 companies included in this research population. The total number of samples used was 9 companies with a total of 72 observations, which were selected based on the purposive sampling method. Gender diversity as measured by dummy variables and green accounting as measured by PROPER are independent variables in this research. The control variable, displayed by company size, is measured using size. What is meant by the dependent variable is to reveal the company's CSR which is measured using GRI 4 guidelines. Data collection is carried out using the documentation method. The data used comes from secondary sources obtained through annual reports and company sustainability reports which can be accessed via the website www.idx.co.id and the official websites of each company. The testing technique used is the panel data regression method. Eviews 12 is software used to process data in testing research samples. In data testing, the probability methods used include descriptive statistical analysis, model selection test, classical assumption test, and hypothesis testing. "The model selection in this research used the Chow test, Hausman test, and LM test, with the results selecting the common effect model." The results of this research reveal that gender diversity does not have a significant influence on the level of CSR closure, while green accounting has a positive and significant influence on the level of CSR closure in LQ45 companies from 2015 to 2022.
Evaluasi Metode Audit Penghitungan Kerugian Keuangan Negara pada Badan Pengawasan Keuangan dan Pembangunan
Authors: Situmeang Unjur Marroha , Susanto Dwi Setiawan
Published: June 2024

This research aims to evaluate the audit method for Calculating State Financial Losses (PKKN) by the Financial and Development Supervisory Agency (BPKP). This research method is qualitative, with an evaluation approach using case studies at BPKP. The primary data used in this research are the results of interviews with BPKP auditors who have carried out PKKN audits and are experts in court. The trial decision document will be mapped based on case description themes, PKKN methods, and PKKN values. The secondary data used is a copy of the court decision on a criminal corruption case that was finalized and downloaded from the official website of the Supreme Court (MA). The implementation of the PKKN audit by BPKP is evaluated using a fraud theory approach, the REAL Tree concept, and applicable laws and regulations. The provision of expert testimony in court will be considered using the Daubert test. The results of this research are that the PKKN audit by BPKP does not follow the fraud theory approach because it does not create and test hypotheses. There is a PKKN method that differs from the REAL Tree concept because BPKP auditors apply the criteria for real and definite state financial losses (actual loss) without considering compelling interest as a time value of money concept. Providing expert information by BPKP auditors is different from the Daubert test because BPKP does not require monitoring and evaluating court decisions and does not carry out peer reviews of PKKN methods.
Pertanggungjawaban Sosial Akuntansi Biru: Studi Pada Perusahaan Perikanan Go-public Di Indonesia
Authors: Krestiwanda Laurentia Julinda Vike , Utami Intiyas
Published: June 2024

This phenomenon in Indonesia recognizes the importance of fisheries sector companies for society, which has given rise to opinions regarding the form of social responsibility that fisheries companies in Indonesia must carry out. This responsibility is also stated in point number 12 of the SDGs promoted by the UN regarding sustainable consumption and production patterns. This research aims to identify the components of Corporate Social Responsibility (CSR) in fisheries sector companies, especially in the blue accounting aspect. This research method uses qualitative descriptive analysis techniques. The objects used in this research are two fishing companies listed on the Indonesia Stock Exchange. The results of this research support legitimacy theory in accordance with the blue accounting practices of both companies which focus on the social contract between the company and society where companies are required to fulfill society's expectations and demands.
Pengaruh Infrastruktur dan Ukuran Pemerintah Daerah Terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Maluku
Authors: Sabono Bella Gita , Firmansyah Amrie
Published: June 2024

Penelitian ini bertujuan untuk melihat pengaruh infrastruktur sektor pariwisata dan kebudayaan, infrastruktur perumahan dan fasilitas umum dan ukuran pemerintah terhadap kemandirian daerah pada tahun 2017 hingga 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa data panel yang diperoleh dari Badan Pusat Statistik Provinsi Maluku, Badan Pemeriksaan Keuangan Provinsi Maluku dan laporan APBD yang dipublikasikan di situs resmi Direktorat Jenderal Perimbangan Keuangan. Data yang diperoleh diolah dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial infrastruktur sektor pariwisata dan budaya terhadap kemandirian daerah mempunyai pengaruh negatif, begitu juga dengan ukuran pemerintah daerah terhadap kemandirian daerah mempunyai pengaruh negatif. Sedangkan infrastruktur sektor perumahan dan fasilitas umum memiliki pengaruh positif terhadap kemandirian daerah.
Analisis Pengaruh Return On Equity, Debt To Total Asset Ratio, Debt To Equity Ratio, Earning Per Share Dan Price Earning Ratio Pada Harga Saham
Authors: Semilir Khansa Pandan , Mustikasari Elia
Published: June 2024

One of the analytical techniques that investors can apply to understand a company's financial condition is fundamental analysis using financial ratios in financial statements. The results of investors' analysis of the company's financial condition will determine investors' interest in investing as reflected in the company's stock price. The COVID-19 pandemic in Indonesia had a significant impact on the operations of manufacturing companies. In this regard, this study aims to examine the effect of ROE, DAR, DER, EPS, and PER on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 286 companies, which were analyzed using multiple linear regression with the help of SPSS version 20 software. Based on the results of this study, it was determined that ROE had a positive effect on stock prices, DAR had a negative effect on stock prices, and EPS had a positive effect on stock prices. Meanwhile, two other financial ratios, namely DER and PER, have no effect on stock prices
Evaluasi Penyelesaian Temuan Pemeriksaan yang Tidak Dapat Ditindaklanjuti (TPTD) Hasil Pemeriksaan Inspektorat Jenderal
Authors: Sari Wulan , S Dwi Setiawan
Published: June 2024

This study aims to evaluate the implementation of the TPTD settlement process from the Inspectorate General examination results compared to the applicable TPTD guidelines. The study was conducted at the Inspectorate General of the Ministry of Health. This research uses a case study research strategy with a qualitative descriptive data analysis method. The data sources used were obtained from interviews and documentation. The results showed that the implementation of the settlement has followed the applicable TPTD guidelines but it is necessary to update the follow-up guidelines and make technical follow-up instructions for the results of supervision or TPTD special guidelines that explain the operational definition of TPTD criteria regarding benchmarks and document limits from authorized agencies that must be met as TPTD requirements, work steps regarding the TPTD proposal mechanism from the work unit,  discussion and determination of TPTD by the Inspectorate General, as well as the format of submitting TPTD proposals along with supporting data that must be completed. Recommendations of audit results that become TPTD due to improper provision of recommendations The Inspectorate General can carry out the development of APIP competence of the Inspectorate General on an ongoing basis. The findings decided by TPTD but seen from the follow-up carried out are not timely or protracted, it is necessary to monitor the follow-up carried out by the Inspectorate General every month and be actively involved in maintaining the time commitment.
Keywords: Findings, follow-up Inspectorate General, TPTD, recommendations
Pengaruh Self-Enhancement, Conservation Atas Budaya Pajak Pribadi Dengan Di Moderasi Tingkat Penghasilan
Authors: Septian Irfan , Indrati Menik
Published: June 2024

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering income level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Structural Equation Model (SEM). The research results show that Self-Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, income level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization.
Analisis Penerapan Strategi Bisnis untuk Mencapai Resiliensi Keuangan: Studi Kasus di Klinik Utama XYZ
Authors: Wibisono Farina Januaristy , Lisdiono Purwatiningsih
Published: June 2024

Sejak munculnya COVID-19 pada Desember 2019, lanskap ekonomi, bisnis, dan sosial secara global berubah. Kebijakan restriksi pergerakan dan transisi ke status endemi mendorong perusahaan untuk meningkatkan resiliensi. Perusahaan berusaha membangun profil resiliensi, meningkatkan kemampuan prediksi, modifikasi, penataan ulang, dan memperoleh daya saing baru pasca-krisis. Penelitian ini bersifat kualitatif deskriptif, dengan pendekatan Studi kasus di Klinik utama XYZ di Jakarta, yang didirikan tahun 2017. Penelitian ini bertujuan untuk mengevaluasi penyebab ketidakefektifan strategi yang menyebabkan penurunan kinerja pasca-pandemi dan memberikan rekomendasi strategi yang dapat diterapkan agar klinik utama XYZ dapat mencapai resiliensi keuangan di tengah persaingan industri pelayanan kesehatan yang ketat. Analisis SWOT digunakan sebagai alat diagnostik untuk menentukan efektivitas strategi dalam mengatasi ancaman dan memanfaatkan peluang pasar. Peneliti melakukan wawancara dengan enam narasumber Klinik dan analisis dokumen untuk mengevaluasi implementasi strategi bisnis selama periode 2019-2023. Hasil penelitian menunjukkan bahwa proses formulasi strategi yang belum terencana dengan baik menjadi penyebab strategi bisnis klinik belum efektif. Faktor seperti pendekatan top-down, kurangnya analisis faktor internal dan eksternal yang mendalam, belum adanya penetapan rencana aksi dalam implementasi strategi, struktur organisasi yang belum mendukung, dan kurangnya dukungan dari tenaga medis menjadi hambatan dalam penerapan strategi bisnis pasca-pandemi. Solusi strategis yang diusulkan antara lain mengatasi ancaman dan kelemahan, agar klinik utama dapat berjalan dan bertahan, untuk dapat melaksanakan strategi lainnya dalam memanfaatkan kesempatan yang ada, dengan melakukan evaluasi kinerja, manajemen risiko, pemasaran digital, peningkatan brand awareness, kolaborasi internal dan eksternal, serta peningkatan kapabilitas kepemimpinan manajemen. Strategi ini diharapkan dapat meningkatkan resiliensi keuangan Klinik XYZ secara berkelanjutan.
Laporan Keberlanjutan di Indonesia dan Pengungkapannya di Lingkungan Perusahaan: A Systematic Literature Review
Authors: Yani Desi Fitri , Aryani Y Anni , Sumarta Nurmadi Harsa
Published: June 2024

Penelitian ini bertujuan untuk mereviu penelitian mengenai pengungkapan laporan keberlanjutan di Indonesia. Penulis meneliti 69 artikel yang diperoleh dari jurnal terindeks Sinta 1 dan Sinta 2. Metode pengumpulan artikel menggunakan pendekatan pemetaan (charting the field). Metode kuantitatif mendominasi penelitian sebesar 93%, metode kualitatif 3%, metode survei 1%, dan metode literature review 3%. Penulis menemukan bahwa faktor keuangan mendominasi penelitian tentang laporan keberlanjutan di Indonesia sebesar 51%, seperti profitabilitas, likuiditas, dan leverage. Sedangkan faktor non-keuangan seperti board of commissioner, board of director, dan audit committee (49%). Temuan penelitian ini tidak hanya menggambarkan keterbaharuan penelitian, namun juga agenda penelitian selanjutnya tentang pengungkapan laporan keberlanjutan..
 
This study aims to provide a systematic review of research on sustainability report disclosures in Indonesia. The authors examined 69 articles obtained from Indonesian Journals indexed by Science and Technology Index (SINTA). The article collection method uses a mapping approach (charting the field). This study found quantitative method dominates research by 93%, the qualitative method by 3%, the survey method by 1%, and the literature review method by 3%. This study found that financial factors dominated research on sustainability reports in Indonesia by 51% such as profitability, liquidity, and leverage. While non-financial factors such as board of commissioners, board of directors, and audit committee (49%). The findings of this research illustrate not only the novelty of the research but also the future research agenda on sustainability report disclosures.
Development Of Economic Mathematics Learning System Through Master Model For Students Of Economic Education Study Program
Authors: Mayasari Mayasari , Hidayati Umi , Muslim Fachruddiansyah , Aisyah Nur , Hutabarat Zuhri Saputra , Mareta Yoan
Published: June 2024

The purpose of this study is 1) to identify the need for the development of an Economic Mathematics Learning System through the MASTER Model for students of the Economic Education Study Program in participating in the learning process, 2) to develop a tool for making Economic Mathematics Learning System Development through the MASTER Model for students of the Economic Education Study Program in following the process learning, and 3) measuring or knowing the validity of the Economic Mathematics Learning System through the MASTER Model for students of the Economic Education Study Program in participating in the lesson. The study results found that the validation of material experts and learning system experts (learning models), it can be seen that results of the validation of material experts are 4,44 or good and the results of validation by media experts are 4.33 or good. The results of interviews with lecturers and students as a whole showed good responses to the use of the MASTER learning model in the learning process.
Kesadaran Pajak sebagai Mediasi dalam Pengaruh Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM
Authors: Karlinah Lady , Sugondo Liem Yan , Laurentya Valenta
Published: June 2024

Penelitian ini bertujuan untuk menggali pengaruh kesadaran pajak sebagai mediator dalam dinamika antara pemahaman perpajakan, pengetahuan, dan tingkat kepatuhan para pelaku usaha mikro, kecil, dan menengah. Untuk mengumpulkan data primer, kuesioner dibagikan kepada 150 subjek yang merupakan pelaku usaha kecil dan menengah. Analisis data dilakukan menggunakan model persamaan struktural melalui perangkat lunak AMOS, sesuai dengan kerangka penelitian yang dirancang. Hasil yang diperoleh menunjukkan adanya dampak positif dan signifikan dari kesadaran pajak terhadap kepatuhan pajak di kalangan UMKM. Namun, tingkat pengetahuan dan pemahaman tentang perpajakan tidak menunjukkan pengaruh yang signifikan terhadap kepatuhan pajak. Lebih lanjut, terungkap bahwa kesadaran pajak berperan sebagai mediator yang menguatkan hubungan antara pengetahuan perpajakan dan kepatuhan pajak di kalangan UMKM.
Pengaruh Kualitas Pengungkapan Csr Terhadap Kepuasan Dan Layanan Akademik Di Kampus Uph Medan
Authors: Hantono Hantono , Anabel Thrylbi , Galani Vicky Gaya
Published: June 2024

Penelitian ini menguji pengaruh X1 (Kepuasan) terhadap variabel Y(Corporate Social Responsibility) (CSR)) dan juga variabel X2 (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)). Menggunakan sampel 33 dari mahasiswa UPH Kampus Medan. Survei dilakukan dengan mengisi kuesioner online. Analisis data menggunakan SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa X1 terlihat t hitung > t tabel (2,516 > 2,03951) dengan nilai signifikansi 0,017 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X1 (Kepuasan) mempunyai pengaruh yang signifikan terhadap variabel Y(Corporate Social Responsibility (CSR)) dan Untuk variabel X2 terlihat t hitung > t tabel (2,260 > 2,03951) dengan nilai signifikansi 0,031 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X2 (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)).Pada koefisien determinasi memiliki pengaruh dengan nilai 36,4% dan sisanya sebesar 63,6% dipengaruhi oleh faktor lain. Berdasarkan uji F, jika nilai Fhitung > F Tabel dan nilai signifikansi lebih kecil dari 0,05 maka disimpulkan secara simultan (serempak) variabel bebas berpengaruh signifikan terhadap variabel terikat.
New Weighted Inequalities for Functions Whose Higher-Order Partial Derivatives Are Co-Ordinated Convex
Authors: Erden Samet , Sarıkaya Mehmet Zeki
Published: July 2024

The purpose of this study is to establish recent inequalities based on double integrals of mappings whose higher-order partial derivatives in absolute value are convex on the co-ordinates on rectangle from the plane. Also, some special cases of results improved in this study are examined.
O ruído na unidade de terapia intensiva adulto na perspectiva de profissionais da saúde
Authors: Silva Geovana Finco da , Meneses Ana Alice
Published: June 2024

Introdução: O ruído é conhecido como um som desagradável e de forte intensidade; na atualidade é um dos maiores fatores para a Perda Auditiva Induzida por Níveis de Pressão Sonora Elevados (PAINPSE), podendo também gerar impactos para a saúde do ser humano, como estresse, delirium, ansiedade e Síndrome de Burnout. A Fonoaudiologia realiza a identificação dessa perda auditiva precocemente por meio de exames, além de orientações sobre os prejuízos já conhecidos como o ruído, entre outros. Objetivo: Investigar a mensuração do ruído e descrever a percepção dos profissionais de saúde de uma unidade de terapia intensiva (UTI) adulto acerca do ruído em seu ambiente de trabalho em um hospital escola. Metodologia: Caracteriza-se como uma pesquisa de campo transversal descritiva de cunho quantitativo e qualitativo. A casuística foi composta por 54 voluntários de ambos os sexos, pertencentes à unidade de terapia intensiva de um hospital escola na cidade de Cascavel-Pr. Resultados: Os níveis de ruído nas UTI demonstram-se elevados e as principais fontes geradoras de ruído foram os equipamentos (monitores, bombas, ventiladores e respectivos alarmes) além da comunicação entre a equipe. Os ruídos foram relatados como responsáveis por maiores níveis de estresse, ansiedade, exaustão emocional e alterações nas funções cognitivas. Conclusão: O estudo apontou que é de fundamental importância a presença do fonoaudiólogo para a saúde auditiva dos trabalhadores, sendo relevante a manutenção de um ambiente saudável durante o turno de trabalho, evitando, assim, agravos à saúde do trabalhador; fica evidenciada a necessidade de projetos que visem uma política de silêncio e a construção de conhecimento junto à equipe interdisciplinar.