bluuebunny/crossref_metadata_2025 huggingface dataset:
Taiwanese Indigenous Myths (Translated in English)
Authors: Chen Fanfan
Published: March 2021

Première traduction anglaise d’une collection de mythes spécifiques aux tribus aborigènes de l’île de Taïwan (Atayal, Saisiyat, Bunun, Tsou, Paiwan, Rukai, Amis, Yami, Pingpu) : mythe du déluge ainsi que divers mythes étiologiques (origine du vent, de l’arc-en-ciel, de l’immortalité).
La Colombe-Phénix chez Umberto Eco
Authors: Braga Corin
Published: March 2021

Dans ses romans « historiques », Umberto Eco revisite, de manière postmoderne, le grand bassin sémantique des « merveilles » (mirabilia) de la littérature médiévale et de la Renaissance. Plus spécifiquement, dans L’Île du jour d’avant, il travaille sur la toile de fond de l’imaginaire cosmographique de l’âge des grandes « reconnaissances ». Les aventures du protagoniste suivent un trajet initiatique vers un « centre sacré » de la mappemonde, le méridien zéro. En même temps, les péripéties extérieures sont le corrélatif d’une évolution intérieure, que nous analysons avec les instruments de la psychologie analytique jungienne. La colombe orange qui jaillit de l’île au moment culminant du roman, ayant les caractéristiques d’un Phénix — oiseau de la rédemption et la renaissance — est un symbole de l’accomplissement du personnage, de l’atteinte de son soi mystique.
Les loups-garous et les eaux
Authors: Armand Fabio
Published: March 2021

En reconsidérant les récits noyaux des rites de passage de transformations en loups-garous, dans les récits de la Grèce antique jusqu’au folklore contemporain de la France — domaine principal de notre thèse en anthropologie des religions (Armand, 2012) — en passant par les rapports issus à la Renaissance des pays baltes (Livonie), il apparaît que la présence d’une forte composante aquatique chez les loups-garous a été clairement sous-estimée, par rapport à l’accent répétitivement mis sur l’influence de la lune. Et ce n’est pas seulement que le processus de la métamorphose se réalise par le passage à travers les eaux, stagnantes ou courantes, car il peut se produire qu’un mégalithe avec cupule fréquenté par les garous serve dans un rite païen de confirmation du baptême (les loups-garous étant réputés avoir été mal baptisés). Sans compter d’autres êtres fantastiques proprement aquatiques qui se révèlent être des loups-garous déclarés. En remettant en phase la relation de fertilité impliquant la lune et les eaux par rapport à ce cadre rituel, il devient clair que l’on peut dorénavant placer sur le même pied leurs médiations dans cette métamorphose matricielle qu’est la lycanthropie.
Les chevauchées funestes, épreuves de la faute
Authors: Pélissier Clément
Published: March 2021

Cet article se propose de montrer comment la présence récurrente de chevaux périlleux auprès de nombreux personnages de récits médiévaux et du folklore contemporain participe à la mise en lumière d’une fonction expiatoire conférée au destrier merveilleux. Il s’agit d’explorer la persistance de ce rôle dans le folklore régional français, afin de tracer un schéma d’un récit-type de la mise à l’épreuve et du tourment héroïques. La démarche retenue part de l’analyse du mythème chevalin dans le contexte du récit médiéval, afin d’arriver à une mythanalyse d’un cheval-passeur que le folklore conserve et décline au gré des récits. Le propos s’appuie sur l’exemple de certaines chevauchées de La Queste del Saint Graal, que l’on mettra en relation avec des récits de tradition orale issus des collectes éditées par Alice Joisten et Christian Abry (1995) ou par Dominique Saur (2001). Les déboires des élus du Graal auprès de chevaux terribles et merveilleux semblent bien ainsi constituer un topos de la remise en cause des vertus et des vices humains, dont la permanence se retrouve au sein de témoignages régionaux plus contemporains.
Use of Quality Integrated Criteria for Water/economic Activities Environmental Safety Assessment
Authors:   Sechkova N.A., Oboldina G.A., Popov A.N.
Published: March 2021

Integrated quality criteria have been developed. Th ey can be used for assessment of both water bodies’ water quality and waste waters treatment technique quality. Techniques’ quality is to be determined by indirect assessment of their technical level by the discharged waste water quality with the use of the proposed criteria: anthropogenic load indicator, impact potential in terms of negative impact, discharges impact index, etc. Practical signifi cance of the developed integrated quality criteria has been shown in the process of fi nding and identifi cation of techniques as the best available ones while including them in national reference books, ranking of water users in terms of their negative impact rate, assessment of water body water quality and water body degrading degree. Th e proposed toolbox will provide formation of uniform, simple and transparent system of accounting of negative impact consequences and water use regulation, use of the objectively justifi ed costs for adoption of the best available techniques, and justifi cation of general action norms.
Problems of the Baikal Lake Level Regulation in the Conditions of Anomalous Water Content
Authors:   Sinyukovich V.N.
Published: March 2021

Peculiar features of the Baikal Lake water level fluctuations after regulation with the Irkutsk hydro power station dam have been discussed. Their comparison with the level regime characteristics for previous conditions (before the regulation) reveals a number of issues associated with the lake water resources use regime establishment and maintaining during the periods of anomalous high or low water content. Inefficiency of the lake level admissible fluctuations 1 m amplitude set since 2001 (two times less than the range in the natural regime years) was demonstrated on the example of the level drawdown lower that the preset limit during the 2014–2016 fall-winter period. During abnormally low-water or high-water periods maintaining the level within the preset range becomes practically impossible both due to the conditions of non-flooding of bank area downstream of the Irkutsk hydro power station and the conditions of securing normal functioning of water intakes. The situation is aggravated by discrepancy between the currently acting regulations of the Baikal and the Irkutsk Reservoir water resources use and the newly approved restrictions. This indicates the necessity of the current Baikal Lake water resources use regulation practice updating and adopting of the level fluctuations range to the values typical for the natural conditions.
Research of Radio Nuclides Accumulation by Lake Frog (Pelophylax ridibundus Pall.) in Aquatic Ecosystems as an Indicator of Anthropogenic Contamination
Authors:   Chebotina M.Y., Guseva V.P., Ishchenko V.G., Berzin D.L.
Published: March 2021

Accumulation of anthropogenic 90Sr and 137Cs radio nuclides in lake frog (Pelophylax ridibundus Pall.) in the subjected to anthropogenic pollution regions of Beloyarka and Verkhni Tagil reservoirs location, the Urals, has been investigated. Conduction of this research was caused by wide spreading of this amphibian species in water bodies, absence in literature any data on the lake frog radioecology, as well as by the fact that this research outcome can serve a good indicator of anthropogenic pollution. Levels of the radio nuclides accumulation by this frog in the Beloyarka nuclear power station industrial/storm water sewer characterized by the increased 90Sr and 137Cs discharge to the channel ecosystem have been determined. The Tagil River at the point of water discharge from the Verkhni Tagil reservoir (the Verkhni Tagil thermal power station basin cooler) was chosen as a reference point for comparison. Any reliable difference in radio nuclides accumulation depending on amphibian sex and age was not found. Comparative radio nuclides accumulation levels for lake frog in comparison with other species of aquatic ecosystem have been assessed. The industrial/storm water channel example has shown that 90Sr accumulation is decreasing in the following series: plankton > frogs, plants, ground > ichthyofauna, and for 137Cs: plankton > plants > frogs, ground > ichthyofauna. Содержание 137Cs content in animals from the channel appeared to be reliably lower than in the Tagil River. It was supposed that probably there was an unidentified source of amphibian radioactive contamination where from 137Cs was transferred to the Tagil River.
Kiai in Madura
Authors: Pribadi Yanwar
Published: March 2021

This article deals with the roles of kiai in Madura as both traditional and modern leaders. I will look at the principal ways in which kiai, who symbolize Islamic leadership, have characterized Islam and politics in Madura by arranging themselves in conflicts and accommodations within Madurese society. In doing so, I will portray two prominent Madurese kiai figures. I maintain that kiai in Madura are the main actors in state-society relations. They have become the social, cultural, economical, and political brokers in Madurese villages. Kiai with their pesantren and the Nahdlatul Ulama`s network have cautiously responded to state power by establishing multifaceted relations with the state; these are relationships that range from distancing themselves from the government to forming mutually beneficial relations with the state when the power of the state is too strong to oppose or when making alliance with the government is seen as a useful choice.
A Comparative Exploration of the Spiritual Authority of the Awliyā’ in the Shi‘i and Sufi Traditions
Authors: Masterton Rebecca
Published: March 2021

This paper aims to engage in a critical comparison of the spiritual authority of the awliyā’ in the Shi‘i and Sufi traditions in order to examine an area of Islamic belief that remains unclearly defined. Similarities between Shi‘i and Sufi doctrine have long been noted, but little research has been conducted on how and why they developed. Taking a central tenet of both, walāyah, the paper discusses several of its key aspects as they appear recorded in Shi‘i ḥadīth collections and as they appear later in one of the earliest Sunni Sufi treatises. By extention, it seeks to explore the identity of the awliyā’ and their role in relation to the Twelve Imams. It also traces the reabsorption into Shi‘i culture of the Sufi definition of walāyah via two examples: the works of one branch of the Dhahabi order and those of Allamah Tabataba’i, a popular twentieth-century Iranian mystic and scholar.
Derrida’s Shadow in the Light of Islamic Studies
Authors: Shafieyan Mahdi
Published: March 2021

Jacques Derrida believed that metaphysics in the West has involved installing hierarchies, orders, and binaries in which one party enjoys the presence of a feature that the other party wants. Every succession relies on the idea of originariness, and thus the identity of the latter depends upon the former, for the presence of one element takes priority to its absence. This is how a binary opposition comes to being. Although basing his ideas on Saussure’s philosophy of language, Derrida objected to the latter’s “binary opposition” on the grounds that the interpretations predicated on this thought were called into question because there is no true opposition between a pair of notions. This protest led him to create binary pairs. This article reveals the problems accompanying the conception of the binary pair and offer alternatives. The researcher does not mean to reject the binary pair itself; however, underlining this idea in a way that obstructs other paths will be questioned and some supplementary notions for the binary opposition and binary pair will be proposed.
The AKP’s Foreign Policy
Authors: Arin Kubilay
Published: March 2021

When Turkey’s Justice and Development Part (AKP) came to power in 2002, it brought a new strategy to foreign policy. Some scholars ascribed this reorientation to the rise of neo-Ottomanism, others to Islamization, and yet others to a Middle Easternization of foreign policy. All labels have one element in common: They give weight to Islam and Turkey’s imperial past as soft power assetsin the conduct of foreign policy by rejecting secular Kemalism in the country’s diplomacy. The AKP capitalized on Turgut Özal’s neo-Ottomanist foreign policy and Necmettin Erbakan’s multi-dimensional foreign policy by using Turkey’s pivotal geopolitical location to transform it into a global actor. The ongoing Islamic revival has caused the country’s attempted full westernization to slow down. But the West itself is hardly a monolithic bloc, given its own many internal cultural, linguistic,religious, political, and economic differences. I therefore describe Turkey as a “hybrid,” a modern and developing “semi-western” state, and argue that over time it will become ever more “socially conservative.”
Specters of Islam
Authors: Doha Tanzeen Rashed
Published: March 2021

In this paper, I trace historical developments in Islamist politics and mainstream feminism in relation to media representations of Muslim women. By examining articles in The New York Times (NYT) published between 1979 and 2011, I suggest that secular representations of Islam, both in the media and feminist discourse, propagate what I call ‘anti-Islamism.’ By constructing a periodization based on signature events within contemporary Islamist history (what I term an ‘Islamist periodization’), I identify tactical shifts within the larger, global strategy of anti-Islamism. As a conceptual frame, anti-Islamism moves beyond articulations that either conceptualize Islamophobia as a behavioral-psychological disposition created through misinformation, or as a structural form of racial bigotry. Instead, anti-Islamism describes a consistent effort to counter and negate Islam’s world-making aspirations. Ultimately, I deduce that feminism as a political and epistemic project (with three major exceptions) is necessarily incompatible with Islamic orthodoxy – an incompatibility reinforced by media representations.
Refuge: Rethinking Refugee Policy in a Changing World
Authors: Snedeker Wesley
Published: March 2021

The world is facing a crisis of displaced people more devastating than any it has seen since the Second World War. 65 million people, about 45 million of whom are internally displaced, have been forced to flee from their homes because of disaster and violence. 20 million have crossed an international border to find safety (1). Upon doing so, they become, under the Western world’s definition, refugees.
PENGARUH KOMPETENSI DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KABUPATEN PURWAKARTA
Authors: Salsabila  , Hermana H. Cecep
Published: March 2021

Penelitian ini bertujuan untuk menguji dan menganalisis tentang Pengaruh Kompetensi dan Komitmen Organisasi Terhadap Kinerja Pegawai Pada Dinas Kesehatan Kabupaten Purwakarta. Penelitian ini dilakukan dengan menggunakan metode deskriptif dan verifikatif. Pengumpulan sampel menggunakan metode Issac dan Michael, serta teknik sampling Proportionate Stratified Random Sampling yang menghasilkan 221 responden. Pengumpulan data dengan cara penyebaran kuisioner dengan skala likert dan observasi. Teknik analisis yang digunakan yaitu analisis deskriptif, korelasi, dan analisis jalur, dengan alat bantu SPSS. Hasil analisis membuktikan bahwa Koefisien korelasi antara variabel Kompetensi dengan Komitmen Organisasi diperoleh nilai sebesar 0.649 yang menunjukkan tingkat korelasi yang kuat dan positif antara Kompetensi dengan Komitmen Organisasi. Pengaruh secara parsial menunjukkan bahwa Kompetensi terhadap Kinerja pegawai sebesar 22.6%, lebih kecil dari Komitmen Organisasi yang nilainya sebesar 36.6%. Artinya Komitmen Organisasi lebih besar dalam memberikan kontribusi terhadap kinerja pegawai dibandingkan dengan Kompetensi. Pengaruh simultan Kompetensi dan Komitmen Organisasi terhadap Kinerja pegawai sebesar 29.2% sedangkan sisanya 70.8% merupakan variabel lain yang tidak diteliti.
Coaching socioformativo y desarrollo social sostenible en la educación superior: el gran desafío de ingresar al mercado laboral
Authors: Flores-Salazar Diana Lourdes
Published: March 2021

El presente estudio aborda la socioformación y su desarrollo social sostenible en la educación superior como un gran reto de inserción en el campo laboral. En la actualidad la falta de un tutor personalizado o grupal dentro de este nivel propicia que los aspectos socioemocionales coarten o mermen el buen rendimiento dentro del rango académico, ocasionando el reflejo a largo plazo en su campo laboral. Se siguió una metodología basada en el análisis documental para conceptualizar la importancia de contar con un apoyo de tutoría para el seguimiento y mejora de sus estudiantes. Los resultados y las conclusiones del estudio fueron las siguientes: la evolución del término coaching se ha modificado a lo largo de los años abarcando diversos campos de aplicación, el coaching a través de sus tutorías, es posible llevarlo a cabo para un mejor acompañamiento de los estudiantes en dicho nivel. A pesar de estar incorporado a algunas instituciones educativas, aún falta acciones concretas para poder implementarlo en la Ciudad de México obteniendo resultados favorables.
Proyecto Ético de Vida: un instrumento indispensable para alcanzar el desarrollo sostenible
Authors: Flores-Becerra Jesús
Published: March 2021

El proyecto ético de vida es una propuesta que facilita el establecimiento de objetivos y metas que ayudarán en la consecución de planes en el futuro, y lo cual permitirá la realización del individuo dentro del marco personal y social. En la metodología se realizó un análisis documental basado en la cartografía conceptual a través de ocho ejes, la cual permitió la organización de la información recabada para su análisis. Los resultados explican la importancia de implementar el proyecto ético de vida en las instituciones educativas mediante formación pedagógica y de valores en los docentes, con lo cual sea más viable la formación de los alumnos. Se presentó la importancia de plantear un proceso colaborativo entre las instituciones educativas, los padres de familia, organizaciones e instituciones que permita la implementación de un proyecto ético de vida en cada uno de los alumnos, y con ello poder potenciar los valores universales en cada uno de ello y con su formación de profesionales con un alto sentido de compromiso con su entorno laboral y social. Es relevante retomar el estudio puesto que la información que se encontró no es concluyente en su método de aplicación, promoción y seguimiento desde el enfoque de la socioformación.
Plan director de uso público del Parque Natural “El Hondo” como palanca de la sustentabilidad
Authors: Niño-Gutiérrez Naú Silverio
Published: March 2021

El presente artículo tiene como meta expresar una síntesis de la importancia del programa de uso público de los Parques Naturales en Iberoamérica para los ciudadanos(as) del mundo que están interesados en el conocimiento, comprensión, uso y manejo racional del paisaje que aún existe en algunos sitios del planeta y que es fundamental preservar o gestionar de manera sostenible. La metodología consistió en trabajo de gabinete a través de la consulta de artículos científicos publicados entre 2015 al 2020 en las bases de datos: Scopus, Web of Science y SciELO enriquecido con trabajo de campo en dicho periodo. Los resultados sobresalientes fueron: a) el plan director de uso público del parque es una estrategia de uso sostenible, b) el plan director se integra por nueve programas: entre ellos, el de capacidad de carga (acogida); seguridad para todos(as); seguimiento-evaluación permanente y por supuesto el financiamiento y c) el uso público, desglosa las actividades recreativas, sociales, educativas o culturales que puede realizar el ciudadano o la ciudadana en los espacios naturales protegidos o en proceso de protección con el objeto de disfrutar y conocer su patrimonio tanto natural como cultural. La conclusión relevante es que, el programa de uso público permite la promoción o publicidad de todo parque de tal manera que, los ciudadanos tienen la posibilidad de acceder al conocimiento e incluso disfrute de los paisajes protegidos a través de actividades educativas, investigativas, recreativas y servicios turísticos.
HUBUGAN ANTARA KEBERFUNGSIAN KELUARGA DENGAN KEPUASAN HIDUP (LIFE SATISFACTION) PADA ANAK
Authors: Herik Eva
Published: March 2021

This study aims to find out the relationship between family functioning variables and life satisfaction in children. The sample of this study was students who attended SD X and SD Y and were 10 to 12 years old. The analysis used a correlation product moment from Spearman. The result of statistical analysis found significant relationship between family functioning variables and life satisfaction variables in children, with correlations r = 0.252 and p = 0.009 (p<0.05). The hypothesis test used is a normality test and a linearity test.
Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate
Authors: Nurmalina Rina , Suratno Suratno , Rachbini Widarto , Djaddang Syahril
Published: March 2021

ABSTRACT

The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient.

ABSTRAK

Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba.

JEL Classification: M41, G11
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderating
Authors: Rutin Rutin , Triyonowati Triyonowati , Djawoto Djawoto
Published: March 2021

ABSTRACT

Company value is generally applied to measurea company’s management for further successful operations. This study aimed to investigate the effect of liquidity (CR), leverage (DER), activity (TATO), profitability (ROA) and dividend policy (DPR) on the company value (PBV). Therefore, this study observed 66 manufacturing companies as samples that were obtained through purposive sampling. The data was analyzed using classic assumption test Moderated Regression Analysis (MRA) assisted with SPSS 20 for windows. As the result, this study indicated that the liquidity and activity had no significant effect on firm value; however, the leverage and profitability had a significant effect on the manufacturing company values in the period of 2013 to 2017. In addition, thedividend policy moderated the effect of liquidity and profitability on firm value; but the dividend policy could not moderate the influence of leverage and activity to the value of manufacturing companies in the period of 2013 to 2017.

ABSTRAK

Nilai perusahaan dijadikan sebagai suatu ukuran keberhasilan manajemen perusahaan dalam prospek operasi di masa mendatang. Tujuan penelitian ini yaitu untuk mengetahui signifikansi pengaruh Likuiditas (CR), Leverage (DER), Aktivitas (TATO), Profitabilitas (ROA) dan Kebijakan Dividen (DPR) terhadap Nilai Perusahaan (PBV). Teknik penentuan sampel yang digunakan adalah purposive sampling, sebanyak 66 perusahaan Manufaktur yang menjadi sampel penelitian. Teknik analisa data yang digunakan adalah uji asumsi klasik dan Moderated Regression Analisys (MRA) dengan bantuan SPSS 20 for windows. Hasil penelitian menunjukkan Likuiditas dan Aktivitas berpengaruh tidak signifikan terhadap nilai perusahaan, sedangkan Leverage dan Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan Manufaktur periode 2013- 2017. Kebijakan Dividen memoderasi pengaruh Likuiditas dan profitabilitas terhadap nilai perusahaan, sedangkan KebijakanDividen tidak mampu memoderasi pengaruh Leverage dan Aktivitas terhadap Nilai Perusahaan Manufaktur periode 2013-2017.

JEL Classification: M41, O16
Perbedaan Persepsi Generasi X & Y Atas E-Filing
Authors: Kurniawan Teguh , Woro Damayanti Theresia
Published: March 2021

ABSTRACT

E-filing usage as a means of tax obligation fulfillment is a convenient service provided by the government, specifically the Directorate General of Taxes.  But in reality, e-filing usage is not considered optimal, especially at this time when most of the Y generation who can be said to be accustomed and able to use technology have become taxpayers. So, this research aims to analyze the perceptions of Y generation by comparing the perceptions of X generation to e-filing usage as a means of tax obligations fulfillment. This research uses primary data obtained directly from individual taxpayers in Salatiga city who use e-filing. The method of this research are descriptive statistics and Mann Whitney U test.  The research shows that there are differences perception between X and Y generations to e-filing usage as a means of tax obligations fulfillment. Where the most of Y generations is easier, shows their positive attitude and has no difficulty in using e-filing compared to X generations. But both generations show their satisfaction tend to be the same towards the use of e-filing as a means of tax obligation fulfillment.

ABSTRAK

Penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan, merupakan bentuk fasilitas dan kemudahan yang diberikan Pemerintah dalam hal ini Direktorat Jendral Pajak. Namun pada kenyatannya penggunaan e-filing dinilai belum optimal, terlebih pada saat ini sebagian besar Generasi Y yang dapat dikatakan terbiasa dan mampu menggunakan teknologi sudah menjadi Wajib Pajak. Sehingga, penelitian ini bertujuan untuk menganalisis persepsi generasi Y dengan membandingkan persepsi generasi X terhadap penggunaan e-fiing sebagai sarana pemenuhan kewajiban perpajakan. Penelitian ini menggunakan data primer yang diperoleh langsung dari Wajib Pajak orang pribadi di kota Salatiga yang menggunakan e-filing. Desain penelitian yang digunakan ialah statistik deskriptif dan uji beda. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara generasi X dan Y terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban. Dimana sebagian besar generasi Y lebih mudah, menunjukkan sikap positif dan tidak mengalami kesulitan dalam menggunakan e-filing dibandingkan dengan generasi X. Namun baik generasi X dan Y menunjukkan kepuasan mereka yang cenderung sama terhadap penggunaan e-filing sebagai sarana pemenuhan kewajiban perpajakan.

JEL Classification: M41, F38
Peran Kinerja Pelayanan pada Pengaruh Investasi, Biaya Operasional Kinerja Keuangan terhadap Pendapatan
Authors: Kondoallo Petrus , Mulyadi J.M.V.
Published: March 2021

ABSTRACT

This study examines the role of service performance on the effect of Investment, Operational Costs and Financial Performance on the Income of BLU hospitals, the sample consisted of eighteen hospitals with multiple linear regression analysis techniques. The classic assumption test results show that the model tested is normally distributed, there is no multicollinarity and there is no heterokedacity and the autocorrelation model does not occur. Testing is done with two test models, namely the first test of the effect of investment, operational costs and financial performance on service performance which results simultaneously all dependent variables influence the independent variable while only financial performance partially influences the service performance while investment and influential operational costs do not significant, then the second test partially shows that operational costs and service performance have a significant effect on income, this study also uses path analysis where the results show indirectly investment and financial performance through service performance has a significant influence on income.

ABSTRAK

Penelitian ini menguji peran kinerja pelayanan pada pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Pendapatan Rumah Sakit BLU, sampel terdiri delapan belas Rumah Sakit dengan teknik analisis regresi linier berganda. Hasil uji asumsi klasik menunjukkan model yang diuji berdistribusi normal, tidak terdapat multikolienaritas dan tidak terjadi heteroskedastisitas serta model regresi tidak terjadi autokorelasi. Pengujian dilakukan dengan dua model pengujian yaitu pengujian pertama Pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Kinerja Pelayanan yang hasilnya secara simultan seluruh variabel dependen berpengaruh terhadap variabel independen sedangkan secara parsial hanya Kinerja Keuangan yang berpengaruh signifikan terhadap Kinerja Pelayanan sementara Investasi dan Biaya Operasional berpengaruh tidak signifikan, kemudian pengujian kedua secara parsial menunjukkan Biaya Operasional dan Kinerja Pelayanan berpengaruh signifikan terhadap Pendapatan. Penelitian ini juga menggunakan analisis jalur yang hasilnya menunjukkan secara tidak langsung Investasi dan Kinerja Keuangan melalui Kinerja Pelayanan mempunyai pengaruh signifikan terhadap Pendapatan.

JEL Classification: M40, H20
Kemampuan Net Income, Other Comprehensive Income terhadap Return dengan Moderasi Kualitas Laba
Authors: Pala Juni Damanik Yohana
Published: March 2021

ABSTRACT

This research is to test and analyze the ability of net income and other comprehensive income to future profit with moderation of profit quality of commercial Banks listed on Indonesia stock exchange. This study uses secondary data. The research sample is a mommercial Bank listed on the Indonesia stock exchange in the period 2013 to 2016. The sample size is 22. The results show that net income past influential and significant to future income, other comprehensive income past influential and significant to future profit, net income year 2015 has no effect and not significant to return 2016, other comprehensive income 2015 influential and significant to return 2016, net income interaction of the past and quality of profit influential, significant and quasi-moderate to future profit, other comprehensive income interaction past and quality of earnings of the past has no significant and insignificant impact on future profit, net income 2015 interaction and 2015 profit quality effect, significant and quasi-moderate to return, other past comprehensive income interactions and past profit quality have a significant, significant and aerated effect on return.

ABSTRAK

Penelitian ini adalah menguji dan menganalisis kemampuan net income dan other comprehensive income terhadap return dengan moderasi kualitas laba bank umum yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder. Sampel penelitian adalah bank umum yang terdaftar di Bursa Efek Indonesia pada periode 2013 sampai 2016. Jumlah sampel adalah 22. Hasil penelitian menunjukkan bahwa net income masa lalu berpengaruh dan signifikan terhadap return, other comprehensive income masa lalu berpengaruh dan signifikan terhadap return, net income tahun 2015 tidak berpengaruh dan tidak signifikan terhadap return 2016, other comprehensive income 2015 berpengaruh dan signifikan terhadap return 2016, interaksi net income masa lalu dan kualitas laba berpengaruh, signifikan dan bermoderasi semu terhadap return, interaksi other comprehensive income masa lalu dan kualitas laba masa lalu tidak berpengaruh dan tidak signifikan terhadap return, interaksi net income 2015 dan kualitas laba 2015 berpengaruh, signifikan dan bermoderasi semu terhadap return, interaksi other comprehensive income masa lalu dan kualitas laba masa lalu berpengaruh, signifikan dan bermoderasi semu terhadap return.

JEL Classification: M41, M48
Antesenden Kualitas Audit dengan Perilaku Whistleblowing dan Skeptisme Profesional Sebagai Moderasi
Authors: Kusnadi Endang , Djaddang Syahril
Published: March 2021

ABSTRACT 

This research proves the truth of professional ethics and the professionalism of internal auditors on audit quality with whistleblowing and professional skepticism as moderation. The population in this study were auditors internally at the inspector general of the Ministry of Religion. The samples used in this study were 70 respondents using the simple random sampling method. Data analysis methods carried out with structural equation model structural equations with partial variants at least squared to analyze the relationship between dependent variable audit quality with several independent variables, profession, profession, and internal auditors, and moderating variables whistleblowing behavior and professional skepticism. Evaluation results indicate ethics that prove the significance of audit quality and not significant professionalism on audit quality. The whistleblowing behavior variable significantly moderates the influence of professional ethics on audit quality and the professional skepticism variable does not significantly moderate the influence of professional ethics on audit quality.

ABSTRAK

 Studi ini bertujuan untuk membuktikan bahwa etika profesi dan profesionalisme auditor internal berpengaruh terhadap kualitas audit dengan perilaku whistleblowing dan skeptisme profesional sebagai moderasi. Populasi dalam penelitian ini adalah para auditor internal pada inspektorat jenderal kementerian agama. Sampel yang digunakan dalam penelitian ini sebanyak 70 responden menggunakan metode simple random sampling. Metode analisis data dilakukan dengan model struktrural structural equation model berbasis varian dengan alternatif partial least square untuk menganalisa hubungan antara variabel dependen kualitas audit dengan beberapa variable independen etika profesi dan profesionalisme auditor internal dan variabel moderasi perilaku whistleblowing dan skeptisme profesional. Hasil pengujian menunjukkan etika profesi berpengaruh signifikan terhadap kualitas audit dan profesionalisme tidak berpengaruh signifikan terhadap kualitas audit. Variabel perilaku whistleblowing signifikan memoderasi pengaruh etika profesi terhadap kualitas audit dan variabel skeptisme profesional tidak signifikan memoderasi pengaruh etika profesi terhadap kualitas audit.

JEL Classification: M42, L20
SAK ETAP: Evaluasi Laporan Keuangan Koperasi Unit Desa
Authors: Berlian Rifkaliana Jimmy , Luhsari Dwi Iga , Ismanto Bambang
Published: March 2021

ABSTRACT

       The presentation of financial statement in accordance with accounting standards becomes a benchmark for external parties in assessing the financial condition of an entity. The fact currently the accounting standards that apply are not fully applied in the preparation of financial statement. This research aims to analyze the preparation of financial statement based on SAK ETAP on the KUD Sumber Karya financial statement. This research uses a qualitative approach with formative evaluation methods. The results of this research indicate that the presentation of the financial statement of KUD Sumber Karya in 2018 is in accordance with SAK ETAP, but there are several components and information that must be completed immediately. Thus, KUD Sumber Karya can be considered and ready to prepare and present financial statement based on SAK ETAP.

ABSTRAK

      Penyajian laporan keuangan yang sesuai dengan standar akuntansi menjadi tolak ukur pihak eksternal dalam menilai kondisi keuangan suatu entitas. Faktanya saat ini standar akuntansi yang berlaku tidak sepenuhnya diterapkan dalam penyusunan laporan keuangan. Penelitian ini bertujuan untuk menganalisis penyusunan laporan keuangan berdasarkan SAK ETAP    pada laporan keuangan KUD Sumber Karya. Penelitian ini menggunakan pendekatan kualitatif dengan metode evaluasi formatif. Hasil penelitian ini menunjukkan bahwa penyajian laporan keuangan KUD Sumber Karya tahun 2018 sudah sesuai dengan SAK ETAP, namun terdapat beberapa komponen dan informasi yang harus dilengkapi. Dengan demikian, KUD Sumber Karya dapat dianggap siap untuk menyusun dan menyajikan laporan keuangan berdasarkan SAK ETAP.

JEL Classification: M48, M40
Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi
Authors: Shirlyani Shirlyani , Djaddang Syahril , Darmansyah Darmansyah
Published: March 2021

ABSTRACT

This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM.

JEL Classification: M41, D83
Discussion on the Formulation of Government Public Management Mechanism in Rural Tourism Development
Authors: Yang Haoran , Yang Huilan
Published: March 2021

In recent years, with the continuous improvement of people's living standards, more and more people choose rural leisure tourism to relax, which temporarily helps them escape from the stress of busy work. General Secretary Xi Jinping emphasized while attending the discussion of the 19th National People's Congress of Guizhou Province that it is not only necessary to encourage the development of country farmhouses, but also shall analyze and forecast rural tourism, and develop measures in advance to ensure the sustainable development of rural tourism. As a new emerging tourism project, rural tourism has been being accepted by all kinds of people. The prosperous development of rural tourism can not only effectively promote the development of rural economy and win the battle against poverty, but also is beneficial to the overall development between urban and rural areas. However, due to a lack of policy support and adequate public management during the development of rural tourism, the development of rural tourism in many areas has shown a disorganized state. In this paper, it analyzes the formulation of the government's public management mechanism in the current rural tourism development process, which will effectively improve the quality of rural tourism development, give a full play to the government's public management functions, and ensure stable development of the rural tourism industry.
Application of Information System in Human Resource Management
Authors: Xiao Han
Published: March 2021

With the development of China's economy, more and more Chinese companies have appeared. And with the emphasis on the role of human, these companies are paying more and more attention to human resource management. The development of informatization has brought many benefits to the human resources management of enterprises. This article focuses on the concept and advantages of human resource information systems, and how to scientifically establish a human resource management system.
Government Intervention to Facial Mask Forcovid-19 and Its Impact
Authors: Li Yiqun
Published: March 2021

Making government control the producing of personal protective equipment, especially facial masks, is one of the keys to confronting the shock during the pandemic of COVID-19 in China. Attribute to the high-infectivity of pneumonia, the demand of facial mask had dramatically increased. I conduct a theorical model to analyze the reason why the supply will not satisfy the demand in short run without government regulation, using utility change due to panic and elasticity of facial mask. Since intervention of central govern- ment, the concern of overcapacity and hazard of intended hoarding had been eliminated, masks were allocated efficiently. More chances of international trade would be brought in both short and long run.
A Systematic Review on the Effectiveness of
the NucleoplastyTM Procedure for Discogenic
Pain
Authors: Nedeljkovic Srdjan S.
Published: March 2021

Background: Nucleoplasty is a minimally invasive procedure for treating pain caused by
symptomatic disc herniation that is refractory to conservative therapy. Observational studies
have reported differing outcomes for this procedure and thus its effectiveness is yet to be
determined.
Study design: A systematic review of the efficacy of the nucleoplasty procedure.
Objectives: To assess the clinical efficacy of the nucleoplasty procedure for treating back pain
from symptomatic, contained disc herniation and to evaluate the methodological quality of the
included studies.
Methods: The relevant literature for nucleoplasty was identified through a search of the
following databases: Pubmed, Ovid Medline, and the Cochrane library, and by a review of the
bibliographies of the included studies. A review of the literature of the effectiveness of the
nucleoplasty procedure for managing discogenic pain was performed according to the criteria
for observational studies using a “Quality Index” scale to determine the methodological quality
of the literature. The level of evidence was classified as Level I, II, or III based on the quality of
evidence developed by the United States Preventive Services Task Force (USPSTF) for therapeutic
interventions. Recommendations were based on the criteria developed by Guyatt et al.
Outcome measures: The main outcome measures evaluated were the percentage of pain
relief based on visual analogue scale (VAS) or numeric rating scale (NRS), percentage of patients
with more than 50% reduction in pain, percentage of patients meeting one or more success
criteria after nucleoplasty, and improvement in patient function. Secondary measures noted
were reports of complications and the Quality Index scores of each study that was evaluated.
Results: The quality of evidence for improvement in pain or function after a nucleoplasty
procedure is Level II-3. The recommendation is 1C/strong for the nucleoplasty procedure based
on the quality of evidence available. The median Quality Index score was 16 (range 12 – 19),
indicating adequate methodological quality of the available literature. None of the studies
reported major complications related to nucleoplasty.
Conclusions: Observational studies suggest that nucleoplasty is a potentially effective
minimally invasive treatment for patients with symptomatic disc herniations who are refractory
to conservative therapy. The recommendation is a level 1C, strongly supporting the therapeutic
efficacy of this procedure. However, prospective randomized controlled trials with higher quality
of evidence are necessary to confirm efficacy and risks, and to determine ideal patient selection
for this procedure.
Key words: Nucleoplasty outcomes, contained disc hernia­tion, percutaneous disc
decompression, Quality Index, discogenic pain, systematic review
Intracranial Neurostimulation for Pain Control:
A Review
Authors: Deer Timothy R.
Published: March 2021

Intracranial neurostimulation for pain relief is most frequently delivered by stimulating
the motor cortex, the sensory thalamus, or the periaqueductal and periventricular gray
matter. The stimulation of these sites through MCS (motor cortex stimulation) and DBS
(deep brain stimulation) has proven effective for treating a number of neuropathic and
nociceptive pain states that are not responsive or amenable to other therapies or types
of neurostimulation. Prospective randomized clinical trials to confirm the efficacy of
these intracranial therapies have not been published. Intracranial neurostimulation is
somewhat different than other forms of neurostimulation in that its current primary
application is for the treatment of medically intractable movement disorders. However,
the increasing use of intracranial neurostimulation for the treatment of chronic pain,
especially for pain not responsive to other neuromodulation techniques, reflects the
efficacy and relative safety of these intracranial procedures. First employed in 1954,
intracranial neurostimulation represents one of the earliest uses of neurostimulation to
treat chronic pain that is refractory to medical therapy. Currently, 2 kinds of intracranial
neurostimulation are commonly used to control pain: motor cortex stimulation and deep
brain stimulation. MCS has shown particular promise in the treatment of trigeminal
neuropathic pain and central pain syndromes such as thalamic pain syndrome. DBS
may be employed for a number of nociceptive and neuropathic pain states, including
cluster headaches, chronic low back pain, failed back surgery syndrome, peripheral
neuropathic pain, facial deafferentation pain, and pain that is secondary to brachial
plexus avulsion.
The unique lack of stimulation-induced perceptual experience with MCS makes MCS
uniquely suited for blinded studies of its effectiveness.
This article will review the scientific rationale, indications, surgical techniques, and
outcomes of intracranial neuromodulation procedures for the treatment of chronic
pain.
Key words: Motor cortex stimulation, deep brain stimulation, pain,
neurostimulation